Nebraska § 77-1759 Collection
of taxes; report to and payment of taxes and special assessments; when required

Nebraska Statutes

§ 77-1759 — Collection of taxes; report to and payment of taxes and special assessments; when required

Nebraska § 77-1759

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1759 (Collection of taxes; report to and payment of taxes and special assessments; when required) 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. § 77-1759 (2026).

Text

The county treasurer shall report and pay over the amount of tax
and special assessments due to towns, districts, cities, villages, all other
taxing units, corporations, persons, and land banks, collected
by him or her, when demanded by the proper authorities or persons. Upon a
demand, one payment shall be for the funds collected or received during the
previous calendar month and shall be paid not later than the fifteenth of
the following month. A second demand may be made prior to the fifteenth of
the month on taxes and special assessments collected or received, during the
first fifteen days of the month. The second demand shall be paid not later
than the last day of the month.

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The county treasurer shall report and pay over the amount of tax
and special assessments due to towns, districts, cities, villages, all other
taxing units, corporations, persons, and land banks, collected
by him or her, when demanded by the proper authorities or persons. Upon a
demand, one payment shall be for the funds collected or received during the
previous calendar month and shall be paid not later than the fifteenth of
the following month. A second demand may be made prior to the fifteenth of
the month on taxes and special assessments collected or received, during the
first fifteen days of the month. The second demand shall be paid not later
than the last day of the month.

Legislative History

Source: Laws 1903, c. 73, § 183, p. 456; R.S.1913, § 6511; C.S.1922, § 6039; C.S.1929, § 77-1944; R.S.1943, § 77-1759; Laws 1998, LB 1104, § 11; Laws 1999, LB 287, § 2; Laws 2013, LB97, § 20. Annotations: The plain language of this section authorizes a taxing authority to make demand for payment of its tax revenues which have been collected by the county treasurer. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997). The plain language of this section provides that the county treasurer shall pay over the amount of tax collected when demanded by the proper authorities or persons. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997). This section and section 23-1601(4) can be read so as to give effect to the plain language of each. State ex rel. City of Elkhorn v. Haney, 252 Neb. 788, 566 N.W.2d 771 (1997). It is the duty of county treasurer to collect taxes and pay over to school district. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931). Mandamus will lie to compel county treasurer to pay to city treasurer city taxes collected by him. State of Neb. ex rel. Grable v. Roderick, 23 Neb. 505, 37 N.W. 77 (1888).