It shall be the duty of any county assessor, sheriff, constable, city council member, and village trustee to at once inform the county treasurer of the making or attempted making of any sale, levy of attachment, or removal of taxable tangible personal property known to him or her. It shall be the duty of the county treasurer to forthwith proceed with the collection of the tax when such acts become known to him or her in any manner. Any personal property tax shall be due and collectible, including all taxable tangible personal property then assessed upon which the tax shall be computed on the basis of the last preceding levy, and a distress warrant shall be issued when (1) any person attempts to sell all or a substantial part of his or her taxable tangible personal property, (2) a levy of attachment is made upon taxable tangible personal property, or (3) a person attempts to remove or removes taxable tangible personal property from the county.
Notes of Decisions
In re MBA Poultry, L.L.C., 261 B.R. 9 (D. Neb. 2001).
· cites it 2× “Section 77-203 provides: All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property…”
In Re Mba Poultry, LLC, 261 B.R. 9 (D. Neb. 2001).
· cites it 2× “Section 77-203 provides: All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property…”
Helvey v. Dawson Cty. Bd. of Equalization, 495 N.W.2d 261 (Neb. 1993).
· cites it 2× “See Neb.Rev.Stat. § 77-1214 (Reissue 1990). The assessor testified that upon learning of the sale, she became aware that Helvey had not been taxed on his personal rental property.”
Neilan v. Mercer (Neb. Ct. App. 2020).
· cites it 2× “The current version of § 77-203 (Reissue 2018), in relevant part, provides: All general real property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in…”
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