Nebraska Statutes
§ 77-2022 — Inheritance tax; appraisement; determination and assessment of tax
Nebraska § 77-2022
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2022 (Inheritance tax; appraisement; determination and assessment of tax) 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. § 77-2022 (2026).
Text
When the value of the property has been fixed, as provided in section 77-2020 or 77-2021 , the county judge shall determine and assess the tax to which the same is liable.
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Related
In Re Estate of West
415 N.W.2d 769 (Nebraska Supreme Court, 1987)
Legislative History
Source: Laws 1901, c. 54, § 11, p. 418; Laws 1907, c. 104, § 1, p. 359; R.S.1913, § 6632; Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2022; Laws 1951, c. 269, § 2, p. 903.
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 determine tax that is owing. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).
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, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-2022, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2022.