Nebraska § 77-1623 Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus

Nebraska Statutes

§ 77-1623 — Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus

Nebraska § 77-1623

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1623 (Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus) 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. § 77-1623 (2026).

Text

If any such corporate authorities, whose duty it is, under the provisions of sections  77-1601  to  77-1624 , to so levy and collect the tax necessary to pay off any such judgment, fail, refuse, or neglect to make provision for the immediate payment of such judgments, after request made by the owner or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties interested may have an action against such defaulting officers to recover the money due on the judgment, or he, she, or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of m

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If any such corporate authorities, whose duty it is, under the provisions of sections 77-1601 to 77-1624 , to so levy and collect the tax necessary to pay off any such judgment, fail, refuse, or neglect to make provision for the immediate payment of such judgments, after request made by the owner or any person having an interest therein, such officers shall become personally liable to pay such judgments, and the party or parties interested may have an action against such defaulting officers to recover the money due on the judgment, or he, she, or they having such interest may apply to the district court of the county in which the judgment is obtained, or to the judge thereof in vacation, for a writ of mandamus to compel the proper officers to proceed to collect the necessary amount of money to pay off such indebtedness, as provided in such sections. When a proper showing is made by the applicant for the writ, it shall be the duty of the district court or judge, as the case may be, to grant and issue the writ to the delinquents, and the proceedings to be had in the premises shall conform to the rules and practice of the court, and the laws in such cases made and provided.

Legislative History

Source: Laws 1867 (Ter.), § 5, p. 13; R.S.1913, § 6468; C.S.1922, § 5991; C.S.1929, § 77-1813; R.S.1943, § 77-1623; Laws 1995, LB 490, § 162; Laws 2004, LB 973, § 41. Annotations: Mandamus will not lie to compel the issuance of a warrant upon the current funds of a school district to pay judgment for breach of contract with a school teacher. State ex rel. Hadsell v. Putnam, 103 Neb. 846, 174 N.W. 609 (1919). Mandamus will not lie to enforce the levy of a tax in excess of constitutional or statutory limit. State of Nebraska ex rel. Young v. Royse, 71 Neb. 1, 98 N.W. 459 (1904). Payment of judgment is by warrant. Mandamus will lie to enforce payment. State of Nebraska ex rel. Clark & Leonard Investment Co. v. Scotts Bluff County, 64 Neb. 419, 89 N.W. 1063 (1902). Where county board has over a period of years failed to include judgments in annual estimate and levy, mandamus lies to compel performance. State ex rel. State Journal Co. v. Knievel, 5 Neb. Unof. 219, 97 N.W. 798 (1903). Mandamus will lie to compel village to levy tax to pay judgment against village. Village of Oshkosh v. State of Nebraska, 20 F.2d 621 (8th Cir. 1927). No demand upon the officers of a municipality to levy a tax is necessary before instituting proceedings for mandamus. United States ex rel. Masslich v. Saunders, 124 F. 124 (8th Cir. 1903). Federal courts may issue writs of mandamus to compel the levy of a tax to pay judgments. Deuel County v. First National Bank of Buchanan County, Mo., 86 F. 264 (8th Cir. 1898).