Nebraska § 77-1704 Collection of taxes; entry of payment;
receipt

Nebraska Statutes

§ 77-1704 — Collection of taxes; entry of payment; receipt

Nebraska § 77-1704

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1704 (Collection of taxes; entry of payment; receipt) 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. § 77-1704 (2026).

Text

Whenever any person pays some or all of the taxes
charged on any property, the treasurer shall enter such payment in his or
her books and may give
a receipt therefor specifying for whom paid, the amount paid, what year paid
for, and the property and value thereof on which the tax was paid, according
to its description in the treasurer's books, in whole or in part of such description
as the case may be.
If requested by the payor, the treasurer
shall provide a receipt indicating payment. Such entry and receipts
shall bear the county name and the name of the treasurer or his or her deputy
receiving the payment. Whenever it appears that any receipt for the payment
of taxes is lost or destroyed, the entry so made may be read in evidence in
lieu thereof. The treasurer shall enter the name of the

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Whenever any person pays some or all of the taxes
charged on any property, the treasurer shall enter such payment in his or
her books and may give
a receipt therefor specifying for whom paid, the amount paid, what year paid
for, and the property and value thereof on which the tax was paid, according
to its description in the treasurer's books, in whole or in part of such description
as the case may be.
If requested by the payor, the treasurer
shall provide a receipt indicating payment. Such entry and receipts
shall bear the county name and the name of the treasurer or his or her deputy
receiving the payment. Whenever it appears that any receipt for the payment
of taxes is lost or destroyed, the entry so made may be read in evidence in
lieu thereof. The treasurer shall enter the name of the owner or of the person
paying the tax opposite each tract or lot of land when he or she collects
the tax thereon and the post office address of the person paying the tax.
A statement shall be entered by the treasurer on such receipt showing the
amount of unpaid taxes and the date of unredeemed tax sales, if any, for the
previous year or years upon such land or town lot. If the treasurer fails
or neglects to note on such receipt the unpaid taxes or the date of unredeemed
tax sales as provided in this section, he or she shall be liable on his or
her bond to the person injured thereby in the amount of the tax so omitted.

Legislative History

Source: Laws 1903, c. 73, § 147, p. 440; R.S.1913, § 6476; C.S.1922, § 5999; C.S.1929, § 77-1904; Laws 1937, c. 167, § 32, p. 660; Laws 1939, c. 98, § 32, p. 447; Laws 1941, c. 157, § 32, p. 631; C.S.Supp.,1941, § 77-1904; R.S.1943, § 77-1704; Laws 1992, LB 1063, § 136; Laws 1992, Second Spec. Sess., LB 1, § 109; Laws 1993, LB 346, § 18; Laws 2000, LB 968, § 61; Laws 2012, LB851, § 1. Annotations: Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956). Mistake of collector in not collecting all that is due does not release balance of tax. Johnson v. Finley, 54 Neb. 733, 74 N.W. 1080 (1898). Demand upon officers to keep the books in lawful manner must be made before mandamus will lie to compel performance. State ex rel. Tutton v. Eberhardt, 14 Neb. 201, 15 N.W. 320 (1883).