77-1617.
Tax list; property of county; form.
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.
Owners' Names |
Description of Lands or Town Lots |
Part of section or part of town |
Section or lot |
Town or block |
Improvements on leased lands |
Range |
Acres |
Value |
No. School District |
No. Road District |
State and County Consolidated Tax |
County and District Taxes |
Road Tax |
Sch. Dist. Tax |
Sch. Dist. Bond Tax |
Precinct Tax |
Advertising |
Total |
No. of Receipt |
Remarks |
Source:Laws 1903, c. 73, § 142, p. 438; R.S.1913, § 6462; C.S.1922, § 5985; C.S.1929, § 77-1807; Laws 1943, c. 175, § 5, p. 612; R.S.1943, § 77-1617; Laws 1945, c. 189, § 5, p. 587; Laws 1949, c. 238, § 1, p. 650; Laws 1957, c. 334, § 2, p. 1169; Laws 1992, LB 1063, § 133; Laws 1992, Second Spec. Sess., LB 1, § 106; Laws 1997, LB 270, § 97.
Annotations
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).