Nebraska Statutes 15-816. Delinquent taxes; collection
Current as of: 2023 | Check for updates
|
Other versions
All municipal personal taxes in a city of the primary class shall be collected from the personal property of the person, partnership, limited liability company, or corporation owning such personal property. All delinquent municipal taxes levied on any real estate within such city shall be collected by sale of such real estate in the same manner as in case of sale for delinquent county taxes.
Source
- Laws 1901, c. 16, § 86, p. 102;
- R.S.1913, § 4560;
- C.S.1922, § 3947;
- C.S.1929, § 15-818;
- R.S.1943, § 15-816;
- Laws 1993, LB 121, § 133;
- Laws 2020, LB1003, § 138.
Terms Used In Nebraska Statutes 15-816
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Personal property: All property that is not real property.