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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1738

Collection of taxes; when stricken from tax list

Official textnebraskalegislature.gov

The county board shall cause delinquent taxes on personalty, mobile homes, cabin trailers, manufactured homes, or similar property assessed and taxed as improvements to leased land to be stricken from the tax list. Such delinquent taxes shall only be stricken if (1) at least two years have expired, (2) the treasurer has used due diligence to collect such taxes, and (3)(a) it appears from the return of the treasurer that any person charged with the taxes has removed out of the county or has died and left no property out of which the taxes can be paid or (b) it appears impossible to collect such taxes

Last amended: Source Laws 1903, c. 73, § 165, p. 450; R.S.1913, § 6494; Laws 1915, c. 110, § 1, p. 259; C.S.1922, § 6021; C.S.1929, § 77-1926; R.S.1943, § 77-1738; Laws 1947, c. 260, § 1, p. 849; Laws 1995, LB 490, § 168; Laws 2000, LB 968, § 68. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-1730 · Repealed
  2. 77-1731 · Repealed
  3. 77-1732 · Repealed
  4. 77-1733 · Repealed
  5. 77-1734 · Collection of taxes; entry on tax list of refunds
  6. 77-1734.01 · Refund of tax paid; claim; verification required; county…
  7. 77-1735 · Illegal or unconstitutional tax paid; claim for refund;…
  8. 77-1736 · Repealed
  9. 77-1736.01 · Repealed
  10. 77-1736.02 · Repealed
  11. 77-1736.03 · Repealed
  12. 77-1736.04 · Repealed
  13. 77-1736.05 · Repealed
  14. 77-1736.06 · Property tax refund; procedure
  15. 77-1736.07 · Property tax refund; procedure; applicability
  16. 77-1736.08 · Repealed
  17. 77-1736.09 · Repealed
  18. 77-1736.10 · Repealed
  19. 77-1736.11 · Repealed
  20. 77-1737 · Collection of taxes; no power to release or commute; recovery…
  21. 77-1738 · Collection of taxes; when stricken from tax list
  22. 77-1739 · Collection of taxes; personal property; taxes delinquent for…
  23. 77-1740 · Collection of taxes; county treasurer's warrant book; entries
  24. 77-1741 · Collection of taxes; contract for or purchase of warrants or…
  25. 77-1742 · Collection of taxes, personal; statement of uncollected taxes…
  26. 77-1743 · Collection of taxes; county treasurer; credit on settlement…
  27. 77-1744 · Collection of taxes; county treasurer; credit on settlement…
  28. 77-1745 · Collection of taxes; settlement of county treasurer; made…
  29. 77-1746 · Collection of taxes; settlement of county treasurer; with…
  30. 77-1747 · Repealed
  31. 77-1828 · Real property taxes; redemption from sale; for whom made;…
  32. 77-1829 · Real property taxes; redemption from sale; extension of time…
  33. 77-1830 · Real property taxes; redemption from sale; part interest in…
  34. 77-1831 · Real property taxes; issuance of treasurer's tax deed; notice…
  35. 77-1832 · Real property taxes; issuance of treasurer's tax deed;…
  36. 77-1833 · Real property taxes; issuance of treasurer's tax deed; proof…
  37. 77-1834 · Real property taxes; issuance of treasurer's tax deed; notice…
  38. 77-1835 · Real property taxes; issuance of treasurer's tax deed; manner…
  39. 77-1836 · Real property taxes; issuance of treasurer's tax deed; fee
  40. 77-1837 · Real property taxes; issuance of treasurer's tax deed; when;…
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