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

Nebraska Statutes

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

Nebraska § 23-144

Ch. 23County Government and Officers

This text of Nebraska § 23-144 (Claims; delinquent personal taxes; deduction; treasurer's receipt) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 23-144 (2026).

Text

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.

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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.

Legislative History

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).