Nebraska Revised Statute 23-145
Chapter 23 Section 145
Actions against county; delinquent personal tax; offset.
In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.
- Laws 1879, § 50, p. 369;
- R.S.1913, § 975;
- C.S.1922, § 875;
- C.S.1929, § 26-129;
- R.S.1943, § 23-145.
Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).