Nebraska § 77-1776 Overpayment due to clerical error or mistake; return by political subdivision; how treated

Nebraska Statutes

§ 77-1776 — Overpayment due to clerical error or mistake; return by political subdivision; how treated

Nebraska § 77-1776

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1776 (Overpayment due to clerical error or mistake; return by political subdivision; how treated) 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. § 77-1776 (2026).

Text

Any political subdivision which has received proceeds from a levy imposed on all taxable property within an entire county which is in excess of that requested by the political subdivision under the Property Tax Request Act as a result of a clerical error or mistake shall, in the fiscal year following receipt, return the excess tax collections, net of the collection fee, to the county. By July 31 of the fiscal year following the receipt of any excess tax collections, the county treasurer shall certify to the political subdivision the amount to be returned. For fiscal years beginning prior to July 1, 2025, such excess tax collections shall be restricted funds in the budget of the county that receives the funds under section  13-518 .

Free access — add to your briefcase to read the full text and ask questions with AI

Any political subdivision which has received proceeds from a levy imposed on all taxable property within an entire county which is in excess of that requested by the political subdivision under the Property Tax Request Act as a result of a clerical error or mistake shall, in the fiscal year following receipt, return the excess tax collections, net of the collection fee, to the county. By July 31 of the fiscal year following the receipt of any excess tax collections, the county treasurer shall certify to the political subdivision the amount to be returned. For fiscal years beginning prior to July 1, 2025, such excess tax collections shall be restricted funds in the budget of the county that receives the funds under section 13-518 .

Legislative History

Source: Laws 1999, LB 36, § 1; Laws 2021, LB644, § 21; Laws 2024, First Spec. Sess., LB34, § 23. Cross References: Property Tax Request Act, see section 77-1630.