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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1711 Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
Universal Citation: NE Code § 77-1711 (2017)
77-1711. Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
Upon delivery to the county treasurer of the tax list, as herein provided, all personal taxes levied in the county shall be charged to him, and he and his bondsmen shall be liable therefor, unless the same are collected or he shall show a compliance with the duties imposed upon him by law for the collection thereof.
Source
- Laws 1903, c. 73, § 153, p. 443;
- R.S.1913, § 6482;
- C.S.1922, § 6005;
- C.S.1929, § 77-1910;
- Laws 1937, c. 167, § 6, p. 640;
- Laws 1939, c. 98, § 6, p. 425;
- Laws 1941, c. 157, § 6, p. 611;
- C.S.Supp.,1941, § 77-1910;
- R.S.1943, § 77-1711.
Annotations
Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
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