No county or township board, city council, or village trustees shall have the power to release, discharge, remit, or commute any portion of the taxes assessed or levied against any person or property within their respective jurisdictions for any reason whatever. Any taxes, so discharged, released, remitted, or commuted, may be recovered by civil action from the members of any such board, council, or trustees, and the sureties on their official bonds at the suit of any citizen of the county, township, city, or village, as the case may be, and when collected shall be paid into the proper treasury. The provisions of this section shall not be construed to prevent the proper authority from refunding taxes paid, as provided in section 77-1735, nor to interfere with the powers of any officers or board sitting as a board for the equalization of taxes.

Source

  • Laws 1903, c. 73, § 164, p. 449;
  • R.S.1913, § 6493;
  • C.S.1922, § 6020;
  • C.S.1929, § 77-1925;
  • R.S.1943, § 77-1737;
  • Laws 1955, c. 297, § 4, p. 932.

Terms Used In Nebraska Statutes 77-1737

  • 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