Nebraska § 77-1613 Tax list; preparation; when and by whom; form and contents

Nebraska Statutes

§ 77-1613 — Tax list; preparation; when and by whom; form and contents

Nebraska § 77-1613

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1613 (Tax list; preparation; when and by whom; form and contents) 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. § 77-1613 (2026).

Text

After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of the lands, number of acres and value, number of city and village lots and their value, taxable value of taxable personal property, delinquent taxes of previous years, the amount of property tax credits not reimbursed by the state, the amount of taxes due on the day the first installment becomes due, and the amount of delinquent taxes due on the day the second installment thereof becomes due, as provided by law, in the event the taxpayer elects to pay taxes in two equal semiannual installments.

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After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of the lands, number of acres and value, number of city and village lots and their value, taxable value of taxable personal property, delinquent taxes of previous years, the amount of property tax credits not reimbursed by the state, the amount of taxes due on the day the first installment becomes due, and the amount of delinquent taxes due on the day the second installment thereof becomes due, as provided by law, in the event the taxpayer elects to pay taxes in two equal semiannual installments.

Legislative History

Source: Laws 1903, c. 73, § 139, p. 437; R.S.1913, § 6459; Laws 1921, c. 158, § 1, p. 649; C.S.1922, § 5982; C.S.1929, § 77-1804; Laws 1931, c. 65, § 10, p. 184; Laws 1933, c. 136, § 1, p. 516; C.S.Supp.,1941, § 77-1804; Laws 1943, c. 175, § 2, p. 610; R.S.1943, § 77-1613; Laws 1945, c. 191, § 1, p. 591; Laws 1945, c. 189, § 2, p. 584; Laws 1947, c. 250, § 36, p. 802; Laws 1992, LB 1063, § 132; Laws 1992, Second Spec. Sess., LB 1, § 105; Laws 1997, LB 269, § 49; Laws 1997, LB 270, § 92; Laws 1998, LB 306, § 27; Laws 2025, LB647, § 31. Operative Date: January 1, 2026 Annotations: As to precincts, taxation is matter of allocation by the supervisor or county clerk, after equalization by the county and state boards of equalization, and after levy has been made by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942). After the levy is made, the county assessor shall transcribe the assessment into a suitable book which shall contain several specific columns for delinquent taxes of previous years. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).