Nebraska Statutes 23-145. Actions against county; delinquent personal tax; offset
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In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.
Source
- Laws 1879, § 50, p. 369;
- R.S.1913, § 975;
- C.S.1922, § 875;
- C.S.1929, § 26-129;
- R.S.1943, § 23-145.
Terms Used In Nebraska Statutes 23-145
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- 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