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Nebraska Revised Statutes

Neb. Rev. Stat. § 23-119 (2026)

Property tax; limitation

✓ current as of July 2026
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It shall be the duty of the county board of each county to cause to be annually levied and collected taxes authorized by law for county purposes. The levy shall be subject to the limit established by section 77-3442.

Notes of Decisions
Cited in 5 cases, 1958–2000 · leading case: Dwyer v. Omaha-Douglas Pub. Bldg. Comm'n, 195 N.W.2d 236 (Neb. 1972).
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Dwyer v. Omaha-Douglas Pub. Bldg. Comm'n, 195 N.W.2d 236 (Neb. 1972). · cites it 5× “Article III, section 14 Appellee contends the act is unconstitutional because it amends sections 23-119, R. R. S. 1943, and 23-120, R.”
Rawson v. Harlan Cnty., 530 N.W.2d 923 (Neb. 1995). · cites it 2× “VIII, § 5, and Neb. Rev. Stat. §§ 23-119 and 23-125 (Cum.”
Sarpy Cnty. Bd. of Commissioners v. Sarpy Cnty. Land Reutilization Comm'n, 615 N.W.2d 490 (Neb. Ct. App. 2000). · cites it 2× “The record shows an appraisal of the property for $3,500, and Neb. Rev. Stat. § 23-119 (Reissue 1997) makes it the duty of a county board to “cause to be annually levied and collected taxes authorized by law for county purposes.”
Chicago, Burlington & Quincy R.R. v. Cnty. of Box Butte, 90 N.W.2d 72 (Neb. 1958). · cites it 2× “Section 23-119, R. R. S. 1943, fixed the maximum limit which a county may levy for county purposes' at five mills on the dollar actual valuation.”
Dwyer v. Omaha-douglas Pub. Bldg. Com'n, 195 N.W.2d 236 (Neb. 1972). · cites it 5× “Article III, section 14 Appellee contends the act is unconstitutional because it amends sections 23-119, R.R.S.1943, and 23-120, R.”
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