Nebraska Statutes 77-2027. Inheritance tax; what court has jurisdiction; transfer of proceedings
Current as of: 2023 | Check for updates
|
Other versions
The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under sections 77-2001 to 77-2037. If a court finds that in the interest of justice a proceeding or a file should be located in another county court of this state, the court making the finding may transfer the proceeding or file to the other court.
Source
- Laws 1901, c. 54, § 13, p. 420;
- R.S.1913, § 6634;
- C.S.1922, § 6165;
- C.S.1929, § 77-2213;
- R.S.1943, § 77-2027;
- Laws 1976, LB 585, § 19.
Terms Used In Nebraska Statutes 77-2027
- Decedent: A deceased person.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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