Nebraska § 77-1762 Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond

Nebraska Statutes

§ 77-1762 — Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond

Nebraska § 77-1762

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1762 (Collection of taxes; failure to pay taxes collected by county treasurer; liability 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. § 77-1762 (2026).

Text

The bond of every county treasurer shall be held to be security for the payment by such treasurer to the State Treasurer and the several cities, towns, villages, and the proper authorities and persons, respectively, of all taxes and special assessments which may be collected or received by him on their behalf, by virtue of any law in force at the time of giving such bond, or that may be passed or take effect thereafter.

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The bond of every county treasurer shall be held to be security for the payment by such treasurer to the State Treasurer and the several cities, towns, villages, and the proper authorities and persons, respectively, of all taxes and special assessments which may be collected or received by him on their behalf, by virtue of any law in force at the time of giving such bond, or that may be passed or take effect thereafter.

Legislative History

Source: Laws 1903, c. 73, § 186, p. 456; R.S.1913, § 6514; C.S.1922, § 6042; C.S.1929, § 77-1947; R.S.1943, § 77-1762. Annotations: Payment of funds in hands of county treasurer to successor is effectuated only by delivery of money. Lancaster County v. State, 74 Neb. 211, 104 N.W. 187 (1905), affirmed on rehearing 74 Neb. 215, 107 N.W. 388 (1906); Cedar County v. Jenal, 14 Neb. 254, 15 N.W. 369 (1883).