Nebraska § 77-1318 Real property
taxes; back interest and penalties; when; appeal

Nebraska Statutes

§ 77-1318 — Real property taxes; back interest and penalties; when; appeal

Nebraska·Ch. 77 Revenue and Taxation

All taxes charged under section 77-1317 shall be exempt from any back interest or penalty and shall be collected in the same manner as other taxes levied upon real estate, except for taxes charged on improvements to real property made after September 1, 1980. Interest at the rate provided in section 77-207 and the following penalties and interest on penalties for late reporting or failure to report such improvements pursuant to section 77-1318.01 shall be collected in the same manner as other taxes levied upon real property. The penalty for late reporting or failure to report improvements made to real property after September 1, 1980, shall be as follows:

(1)A penalty of twelve percent of the tax due on the improvements for each taxing period for improvements voluntarily filed or re

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All
taxes charged under section 77-1317 shall be exempt from any back interest
or penalty and shall be collected in the same manner as other taxes levied
upon real estate, except for taxes charged on improvements to real property
made after September 1, 1980. Interest at the rate provided in section 77-207
and the following penalties and interest on penalties for late reporting or
failure to report such improvements pursuant to section 77-1318.01 shall be
collected in the same manner as other taxes levied upon real property. The
penalty for late reporting or failure to report improvements made to real
property after September 1, 1980, shall be as follows: (1) A penalty of twelve
percent of the tax due on the improvements for each taxing period for improvements
voluntarily filed or reported after March 19 has passed, except beginning January 1, 2014, in any county with a
population of at least one hundred fifty thousand inhabitants according to
the most recent federal decennial census, after March 25 has passed;
and (2) a penalty of twenty percent of the tax due on improvements for each
taxing period for improvements not voluntarily reported for taxation purposes
after March 19 has passed,
except beginning January 1, 2014, in any county with a population of at least
one hundred fifty thousand inhabitants according to the most recent federal
decennial census, after March 25 has passed. Interest at the rate
specified in section 45-104.01 , as such rate may from time to time be adjusted
by the Legislature, shall be assessed upon such penalty from the date of delinquency
of the tax until paid. No penalty excluding interest shall be charged in excess
of one thousand dollars per year. For purposes of this section, improvement
shall mean any new construction of or change to an item of real property as
defined in section 77-103 .
Any additional taxes, penalties, or interest on penalties
imposed pursuant to this section may be appealed in the same manner as appeals
are made under section 77-1233.06 .

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Legislative History

Source: Laws 1903, c. 73, § 119, p. 428; R.S.1913, § 6434; C.S.1922, § 5969; C.S.1929, § 77-1615; R.S.1943, § 77-1318; Laws 1980, LB 689, § 2; Laws 1984, LB 835, § 7; Laws 1987, LB 508, § 43; Laws 1990, LB 821, § 51; Laws 1997, LB 270, § 72; Laws 1999, LB 194, § 20; Laws 2004, LB 973, § 23; Laws 2011, LB384, § 13.