Nebraska § 77-623 Railroad operating property; valuation; county assessor; duties; lien

Nebraska Statutes

§ 77-623 — Railroad operating property; valuation; county assessor; duties; lien

Nebraska § 77-623

Ch. 77Revenue and Taxation

This text of Nebraska § 77-623 (Railroad operating property; valuation; county assessor; duties; lien) 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. § 77-623 (2026).

Text

For purposes of certifying values pursuant to section  13-509 , the county assessor shall include the railroad company value as certified by the Property Tax Administrator pursuant to section  77-621 . The taxes so levied shall be included upon the personal property tax roll and be due and payable in the same manner as personal property taxes pursuant to sections  77-203  and  77-204 . From the date the taxes are due and payable, the taxes shall be a first lien upon the personal property of the railroad company to whom assessed until paid. The procedure for the collection of any delinquent tax pursuant to this section shall be that used for the collection of personal property tax.

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For purposes of certifying values pursuant to section 13-509 , the county assessor shall include the railroad company value as certified by the Property Tax Administrator pursuant to section 77-621 . The taxes so levied shall be included upon the personal property tax roll and be due and payable in the same manner as personal property taxes pursuant to sections 77-203 and 77-204 . From the date the taxes are due and payable, the taxes shall be a first lien upon the personal property of the railroad company to whom assessed until paid. The procedure for the collection of any delinquent tax pursuant to this section shall be that used for the collection of personal property tax.

Legislative History

Source: Laws 1903, c. 73, § 96, p. 418; R.S.1913, § 6386; Laws 1921, c. 133, art. VI, § 12, p. 559; C.S.1922, § 5850; C.S.1929, § 77-512; R.S.1943, § 77-623; Laws 1947, c. 251, § 5, p. 809; Laws 1979, LB 105, § 15; Laws 1985, LB 268, § 19; Laws 1995, LB 490, § 74; Laws 1997, LB 270, § 32; Laws 1998, LB 306, § 19; Laws 2000, LB 968, § 36.