Nebraska Statutes 77-2023. Inheritance tax; appeal; procedure
Current as of: 2023 | Check for updates
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An appeal may be taken from the determination of the tax due made by the county court to the Court of Appeals in the same manner as an appeal from district court to the Court of Appeals.
Terms Used In Nebraska Statutes 77-2023
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
An appeal may be taken by any party and may also be taken by any person against whom the final judgment or final order may be made or who may be affected thereby.
Source
- Laws 1901, c. 54, § 11, p. 418;
- Laws 1907, c. 104, § 1, p. 359;
- R.S.1913, § 6632;
- Laws 1915, c. 113, § 1, p. 262;
- C.S.1922, § 6163;
- C.S.1929, § 77-2211;
- R.S.1943, § 77-2023;
- Laws 1951, c. 269, § 3, p. 903;
- Laws 1981, LB 42, § 26;
- Laws 1995, LB 538, § 9.