Nebraska Statutes
§ 23-145 — Actions against county; delinquent personal tax; offset
Nebraska § 23-145
JurisdictionNebraska
Ch. 23County Government and Officers
This text of Nebraska § 23-145 (Actions against county; delinquent personal tax; offset) 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. § 23-145 (2026).
Text
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
15
§ 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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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Repealed.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
Counties; corporate name§ 23-102
County seal; use§ 23-103
Powers; how exercised§ 23-104
Powers§ 23-104.01
Agreements; conditions; limitations; powersCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 23-145, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/23-145.