Nebraska § 77-2112 Tax; county court; jurisdiction; determination; district court; jurisdiction

Nebraska Statutes

§ 77-2112 — Tax; county court; jurisdiction; determination; district court; jurisdiction

Nebraska § 77-2112

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2112 (Tax; county court; jurisdiction; determination; district court; jurisdiction) 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. § 77-2112 (2026).

Text

The county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section  77-2108 . The district court of the county of which the decedent was a resident at the time of his death, or if a nonresident of the state, of the county in which all or any part of his property was situated, shall have jurisdiction of an action in equity for an accounting and contribution after the apportionment and proration have been determined by the county court.

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The county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section 77-2108 . The district court of the county of which the decedent was a resident at the time of his death, or if a nonresident of the state, of the county in which all or any part of his property was situated, shall have jurisdiction of an action in equity for an accounting and contribution after the apportionment and proration have been determined by the county court.

Legislative History

Source: Laws 1949, c. 222, § 5, p. 626. Annotations: County court apportionment orders entered pursuant to this section and section 77-2108 are final, appealable orders. In re Estate of Hanika, 229 Neb. 655, 428 N.W.2d 502 (1988). County court apportionment orders entered pursuant to this section are final, appealable orders. In re Estate of Detlefs, 227 Neb. 531, 418 N.W.2d 571 (1988).