§ 77-2023 — Inheritance tax; appeal; procedure

An appeal may be taken from the determination of the tax due made by the county court to the Court of Appeals in the same manner as an appeal from district court to the Court of Appeals.
An appeal may be taken by any party and may also be taken by any person against whom the final judgment or final order may be made or who may be affected thereby.

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, § 77-2023; Laws 1951, c. 269, § 3, p. 903; Laws 1981, LB 42, § 26; Laws 1995, LB 538, § 9. Annotations: Appeal is taken from determination of tax due and not from the appraisement or assessment. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959). County has right of appeal from determination of tax. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957). Beneficiaries obtaining substantial reduction in inheritance tax on appeal to district court are not liable for costs in district court. In re Fort's Estate, 117 Neb. 854, 223 N.W. 633 (1929). County has right of appeal for alleged inadequacy of assessment of inheritance tax. Kearney County v. Hapeman, 102 Neb. 550, 167 N.W. 792 (1918).