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2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-1634 - Failure to comply with act; effect.

Universal Citation:
NE Code § 77-1634 (2025)
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77-1634. Failure to comply with act; effect.

(1) Except as provided in subsection (2) of this section, any levy which is not in compliance with the Property Tax Request Act and section 77-1601 shall be construed as an unauthorized levy under section 77-1606.

(2) An inadvertent failure to comply with the Property Tax Request Act shall not invalidate a political subdivision's property tax request or constitute an unauthorized levy under section 77-1606. A political subdivision that has complied with the Property Tax Request Act shall not have its property tax request invalidated due to any other political subdivision's failure to comply with the Property Tax Request Act. The failure of a taxpayer to receive a postcard as required under the act shall not invalidate a political subdivision's property tax request or constitute an unauthorized levy under section 77-1606.

Source

  • Laws 2021, LB644, § 5;
  • Laws 2022, LB927, § 11.

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