Nebraska § 31-333 Drainage tax; levy; certificate; form; extension on tax books; collection

Nebraska Statutes

§ 31-333 — Drainage tax; levy; certificate; form; extension on tax books; collection

Nebraska·Ch. 31 Drainage

The board of supervisors shall annually thereafter determine, order, and levy the amount of the installment of the tax hereinbefore named which shall become due and be collected during the year at the same time that county taxes are due and collected, and in case bonds are issued, the amount of the interest which will accrue on such bonds shall be included and added to the tax. The annual installment and levy shall be evidenced and certified by the board, on or before September 30, to the county clerk of each county in which lands of the district are situated, which certificate shall be substantially in the following form:
State of Nebraska,) 
 
 ) 
 ss. 
 
 County of ...... .) 
 
 To .................. county clerk of the county:
This is to certify that by virtue of the provisions

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The board of supervisors shall annually thereafter determine, order, and levy the amount of the installment of the tax hereinbefore named which shall become due and be collected during the year at the same time that county taxes are due and collected, and in case bonds are issued, the amount of the interest which will accrue on such bonds shall be included and added to the tax. The annual installment and levy shall be evidenced and certified by the board, on or before September 30, to the county clerk of each county in which lands of the district are situated, which certificate shall be substantially in the following form:
State of Nebraska,)

)
ss.

County of ...... .)

To .................. county clerk of the county:
This is to certify that by virtue of the provisions of sections 31-330 to 31-333 , the board of supervisors of ............ drainage district, including lands and property in the counties of ............... in the State of Nebraska, have determined to and do hereby levy the annual installment of the total tax, heretofore certified to you under the direction of such sections, on the lands and property situated in your county described in the following table in which are (1) the names of the owners of such lands and properties as they appeared in the decree of the district court organizing the district or as shown by the certificate heretofore filed showing the total assessment against the property, (2) the description of the lands and property opposite the names of owners, and (3) the amount of the annual installment and interest levied on each tract of land or piece of property: (Here insert table). The installments of tax shall be collectible and payable the present year at the same time that county taxes are due and collected. Witness the signature of the chairperson of the board of supervisors and attested by the seal of the district and the signature of the secretary of the board this .......... day of .......... A.D. 20.... .
Secretary .................
Chairperson ...............
(Seal)
The certificate shall be filed in the office of the clerk, and the annual installment of the total tax so certified shall be extended by the county clerk on the tax books of the county against the real property, right-of-way, road, or property to be benefited, situated in such drainage district, in the same manner that other taxes are extended on the tax books of the county in a column under the heading of Drainage Tax, and the taxes shall be collected by the treasurer of the county in which the real property is situated on which the tax is levied at the same time and in the same manner that the county taxes on such property are collected. The county clerk shall be allowed the same fees as he or she receives for like services in other cases.

Nebraska § 31-333 (Drainage tax; levy; certificate; form; extension on tax books; collection) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: Laws 1907, c. 152, § 3, p. 469; Laws 1909, c. 147, § 8, p. 518; R.S.1913, § 1828; C.S.1922, § 1775; C.S.1929, § 31-432; R.S.1943, § 31-333; Laws 1961, c. 138, § 3, p. 397; Laws 1972, LB 1053, § 3; Laws 1992, LB 1063, § 24; Laws 1992, Second Spec. Sess., LB 1, § 24; Laws 1993, LB 734, § 35; Laws 1995, LB 452, § 8; Laws 1995, LB 589, § 7; Laws 2004, LB 813, § 14; Laws 2021, LB644, § 13.