77-109. County tax, defined.
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/ne/chapter-77/77-109A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The term county tax includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county.
County tax includes taxes levied for school districts. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).