2015 Nebraska Revised Statutes
Chapter 23 - COUNTY GOVERNMENT AND OFFICERS
23-144 Claims; delinquent personal taxes; deduction; treasurer's receipt.

NE Code § 23-144 (2015) What's This?

23-144. Claims; delinquent personal taxes; deduction; treasurer's receipt.

For any such delinquent personal taxes so set off and deducted from any such account or claim, the board shall issue an order to the county treasurer directing him to draw from the same fund out of which said account or claim should have been paid the amount of said delinquent taxes so set off or deducted, and apply the same upon said delinquent personal taxes in satisfaction thereof; and the said treasurer shall, upon application, receipt therefor to the person whose taxes are so satisfied.

Source

  • Laws 1879, § 49, p. 368;
  • R.S.1913, § 974;
  • C.S.1922, § 874;
  • C.S.1929, § 26-128;
  • R.S.1943, § 23-144.

Annotations

  • Amount deducted from claim should be applied on delinquent taxes. State ex rel. Bates v. Morgan, 154 Neb. 234, 47 N.W.2d 512 (1951).

  • Board acts judicially and mandamus will not lie to compel them to make particular decision. State ex rel. Ensey v. Churchill, 37 Neb. 702, 56 N.W. 484 (1893).

Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.