77-1617. Tax list; property of county; form.
109 words·~1 min read·
/ne/chapter-77/77-1617A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The tax list shall be the property of the county and shall be substantially in the form set forth in this section, with such additions and amendments thereto as may be necessary to make it conform to law.
Tax list made in conformity with statute is prima facie evidence that levy is as made, and conclusive as against claim of irregularities in making such levy. Holthaus v. Adams County, 74 Neb. 861, 105 N.W. 632 (1905).
Assessments being regularly entered, presumption is that officers did their duty and corrected errors and irregularities in manner provided by law. Chamberlain Banking House v. Woolsey, 60 Neb. 516, 83 N.W. 729 (1900).