Nebraska § 77-1746 Collection of taxes; settlement of county treasurer; with county clerk when board not in session

Nebraska Statutes

§ 77-1746 — Collection of taxes; settlement of county treasurer; with county clerk when board not in session

Nebraska § 77-1746

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1746 (Collection of taxes; settlement of county treasurer; with county clerk when board not in session) 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. § 77-1746 (2026).

Text

If there be no session of the county board held at the proper time for settling and adjusting the accounts of the county treasurer, it shall be the duty of the treasurer to file the lists with the county clerk, who shall examine said lists and correct the same, if necessary, in like manner as the board is required to do. The county clerk shall make an accurate computation of the value of the property and the amount of the delinquent tax and special assessment returned, for which the treasurer is entitled to credit.

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If there be no session of the county board held at the proper time for settling and adjusting the accounts of the county treasurer, it shall be the duty of the treasurer to file the lists with the county clerk, who shall examine said lists and correct the same, if necessary, in like manner as the board is required to do. The county clerk shall make an accurate computation of the value of the property and the amount of the delinquent tax and special assessment returned, for which the treasurer is entitled to credit.