77-1706. Collection of taxes; receipts; how numbered.
41 words·~1 min read·
/ne/chapter-77/77-1706A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.
Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).