77-1614. Tax list; consolidated tax; how entered.
92 words·~1 min read·
/ne/chapter-77/77-1614A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All taxes which are uniform, throughout any precinct, township, school district, learning community, village, city, county, or other taxing subdivision of a county, shall be formed into a single tax, be entered upon the tax list in a double column, and be denominated a consolidated tax.
As to precincts, taxation is matter of allocation by the supervisor or county clerk, after equalization by the county and state boards of equalization, and after levy has been made by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942).