Nebraska Statutes 77-1624. Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited
It shall be the duty of the county treasurer for each and every county, when collecting personal and real estate taxes being delinquent five years or more, to receipt for such taxes on a receipt for the fifth delinquent year. Such taxes so collected shall be prorated in proportion to the levies applicable for the year levied. All state taxes when collected shall be remitted to the State Treasurer and by him or her credited to the fund or funds for which the levy or levies were made, and all county funds when collected shall be placed to the credit of the county general fund; all municipal, school district, learning community, township, precinct, and special funds shall be entered in separate columns. All taxes so consolidated shall be paid in order of priority of delinquency.
Source
- Laws 1913, c. 235, § 1, p. 738;
- R.S.1913, § 6469;
- C.S.1922, § 5992;
- C.S.1929, § 77-1814;
- R.S.1943, § 77-1624;
- Laws 1963, c. 454, § 1, p. 1480;
- Laws 2006, LB 1024, § 7.
Terms Used In Nebraska Statutes 77-1624
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- Year: shall mean calendar year. See Nebraska Statutes 49-801