Nebraska Statutes
§ 77-2021 — Inheritance tax; appraisement; county judge as appraiser
Nebraska·Ch. 77 Revenue and Taxation
Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
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Nebraska § 77-2021 (Inheritance tax; appraisement; county judge as appraiser) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In re Hessler Living Trust
985 N.W.2d 589 (Nebraska Supreme Court, 2023)
Legislative History
Source: Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2021.
Annotations: County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). County court can fix values without appointing special appraisers. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). County judge may act as appraiser. County of Holt v. Gallagher, 156 Neb. 457, 56 N.W.2d 621 (1953).
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined