Nebraska Statutes
§ 77-109 — County tax, defined
Nebraska § 77-109
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-109 (County tax, defined) 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. § 77-109 (2026).
Text
The term county tax includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county.
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Legislative History
Source: Laws 1903, c. 73, § 7, p. 389; R.S.1913, § 6295; Laws 1921, c. 133, art. I, § 8, p. 546; C.S.1922, § 5815; C.S.1929, § 77-108; R.S.1943, § 77-109.
Annotations: County tax includes taxes levied for school districts. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).
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Act, how cited§ 77-1003
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Bluebook (online)
Nebraska § 77-109, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-109.