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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1706 Collection of taxes; receipts; how numbered.
Universal Citation: NE Code § 77-1706 (2017)
77-1706. Collection of taxes; receipts; how numbered.
All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.
Source
- Laws 1903, c. 73, § 149, p. 442;
- R.S.1913, § 6478;
- C.S.1922, § 6001;
- C.S.1929, § 77-1906;
- Laws 1943, c. 174, § 1(1), p. 607;
- R.S.1943, § 77-1706;
- Laws 1945, c. 189, § 6, p. 589;
- Laws 1993, LB 346, § 19;
- Laws 1997, LB 269, § 53;
- Laws 1997, LB 270, § 99;
- Laws 2003, LB 292, § 13;
- Laws 2012, LB851, § 3.
Annotations
Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).
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