Nebraska Statutes
§ 23-145 — Actions against county; delinquent personal tax; offset
Nebraska·Ch. 23 County Government and Officers
In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.
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Legislative History
Source: Laws 1879, § 50, p. 369; R.S.1913, § 975; C.S.1922, § 875; C.S.1929, § 26-129; R.S.1943, § 23-145.
Annotations: Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).
Nearby Sections
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§ 23-1001
Repealed. Laws 1969, c. 138, § 28§ 23-1002
Repealed. Laws 1969, c. 138, § 28§ 23-1003
Repealed. Laws 1969, c. 138, § 28§ 23-1004
Repealed. Laws 1969, c. 138, § 28§ 23-1005
Repealed. Laws 1969, c. 138, § 28§ 23-1006
Repealed. Laws 1969, c. 138, § 28§ 23-1007
Repealed. Laws 1969, c. 138, § 28§ 23-1008
Repealed. Laws 1969, c. 138, § 28§ 23-1009
Repealed. Laws 1969, c. 138, § 28§ 23-101
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County seal; use§ 23-103
Powers; how exercised§ 23-104
Powers§ 23-104.01
Agreements; conditions; limitations; powers