2023 Nebraska Revised Statutes
Chapter 14 - Cities of the Metropolitan Class
14-812 - City property; exemption from taxation, execution; judgments, how paid.

Universal Citation: NE Code § 14-812 (2023)

14-812. City property; exemption from taxation, execution; judgments, how paid.

Lands, houses, money, debts due to a city of the metropolitan class, property, and assets of every description belonging to any such city, shall be exempt from taxation, execution, and sale. Judgments against such city shall be paid out of the judgment fund, or out of a special fund created for such purpose.

Source

  • Laws 1921, c. 116, art. VII, § 12, p. 512;
  • C.S.1922, § 3720;
  • C.S.1929, § 14-812;
  • R.S.1943, § 14-812;
  • Laws 2022, LB800, § 233.

Cross References

  • Constitutional provisions:
  • For constitutional provisions, see Article VIII, section 2, Constitution of Nebraska.

Annotations

  • Municipal waterworks of Omaha is not taxable. City of Omaha v. Douglas County, 96 Neb. 865, 148 N.W. 938 (1914).

  • Term "special fund" refers to a levy made for payment of specific judgments when general levy is insufficient. City of Omaha v. State ex rel. Metzger, 69 Neb. 29, 94 N.W. 979 (1903).

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