§ 77-1737 — Collection of taxes; no power to release or commute; recovery from public officials

Nebraska § 77-1737

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

No county or township board, city council, or village trustees shall have the power to release, discharge, remit, or commute any portion of the taxes assessed or levied against any person or property within their respective jurisdictions for any reason whatever. Any taxes, so discharged, released, remitted, or commuted, may be recovered by civil action from the members of any such board, council, or trustees, and the sureties on their official bonds at the suit of any citizen of the county, township, city, or village, as the case may be, and when collected shall be paid into the proper treasury. The provisions of this section shall not be construed to prevent the proper authority from refunding taxes paid, as provided in section 77-1735 , nor to interfere with the powers of any officers or board sitting as a board for the equalization of taxes.

Legislative History

Source: Laws 1903, c. 73, § 164, p. 449; R.S.1913, § 6493; C.S.1922, § 6020; C.S.1929, § 77-1925; R.S.1943, § 77-1737; Laws 1955, c. 297, § 4, p. 932. Annotations: Taxes are not prevented from merging in the fee simple title on conveyances of land to a governmental entity when only the governmental entity acquiring the land holds a tax lien. City of Omaha v. Morello, 257 Neb. 869, 602 N.W.2d. 1 (1999). A request for refund of invalid tax or one paid as a result of clerical error must be by a written claim upon which the county board acts quasi-judicially, and upon request for declaratory relief on ground resolution for refund was invalid, refusal thereof was within discretion of district court where there was no showing such claim had not been filed. Svoboda v. Hahn, 196 Neb. 21, 241 N.W.2d 499 (1976). This section does not prevent the proper authority from refunding taxes as authorized by any specific tax refund statute. School Dist. of Minatare v. County of Scotts Bluff, 189 Neb. 395, 202 N.W.2d 825 (1972). 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). Receipt of money under court decree was not a commutation of tax. State ex rel. Heintze v. County of Adams, 162 Neb. 127, 75 N.W.2d 539 (1956). Lien of tax on property acquired by school district was not thereby dissolved. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947). Provision for refunding of taxes applies to refunding of occupation tax by village. Shue v. Village of Silver Creek, 98 Neb. 551, 153 N.W. 562 (1915).