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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1711. Collection of taxes; personal property; chargeable to county treasurer; liability for collection.

84 words·~1 min read·/ne/chapter-77/77-1711

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Upon delivery to the county treasurer of the tax list, as herein provided, all personal taxes levied in the county shall be charged to him, and he and his bondsmen shall be liable therefor, unless the same are collected or he shall show a compliance with the duties imposed upon him by law for the collection thereof.
Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).
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