Nebraska § 77-1760 Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond

Nebraska Statutes

§ 77-1760 — Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond

Nebraska § 77-1760

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1760 (Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond) 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. § 77-1760 (2026).

Text

If any county treasurer fails to make reports and payments required by section  77-1759  for five days after demand made the proper authority or person may bring suit upon his or her bond.

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Legislative History

Source: Laws 1903, c. 73, § 184, p. 456; R.S.1913, § 6512; C.S.1922, § 6040; C.S.1929, § 77-1945; R.S.1943, § 77-1760; Laws 1995, LB 490, § 171. 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). Notice to county treasurer is not demand on district treasurer required as condition precedent to suit for refund of school taxes. City Nat. Bank of Lincoln v. School Dist. of City of Lincoln, 121 Neb. 213, 236 N.W. 616 (1931). State taxes in hands of county treasurer, if lost without fault of county, are property of state, and county is not liable to state. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906).