23-145. Actions against county; delinquent personal tax; offset.
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/ne/chapter-23/23-145A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).