Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1727 (2026)

Collection of taxes; injunction and replevin prohibited; exceptions

✓ current as of July 2026
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No injunction shall be granted by any court or judge in this state (1) to restrain the collection of any tax, or any part thereof, or (2) to restrain the sale of any property for the nonpayment of any such tax.

No person shall be permitted to recover by replevin, or other process, any property taken or restrained by the county treasurer for the nonpayment of any tax, except such tax or the part thereof enjoined in case of injunction, levied or assessed for illegal or unauthorized purpose.

No injunction shall be granted or recovery by replevin shall be permitted unless the person has first successfully argued before a court of competent jurisdiction that the tax levied or collected was levied or assessed for illegal or unauthorized purpose.

Notes of Decisions
Cited in 12 cases, 1952–2002 · leading case: Northwall v. State, Dept. of Revenue, 637 N.W.2d 890 (Neb. 2002).
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Northwall v. State, Dept. of Revenue, 637 N.W.2d 890 (Neb. 2002). · cites it 2× “See Neb. Rev. Stat. §§ 77-1727 (Reissue 1996) and 77-3908 (Cum.”
Jones v. State, Dept. of Revenue, 532 N.W.2d 636 (Neb. 1995). · cites it 4× “Neb. Rev. Stat. § 77-1727 (Cum. Supp. 1994) provides that no injunction shall be granted to restrain the collection of any tax unless the tax was levied or assessed for an illegal or unauthorized purpose.”
Boettcher v. Balka, 567 N.W.2d 95 (Neb. 1997). · cites it 3× “§ 77-1727 (Reissue 1996) provides: No injunction shall be granted by any court or judge in this state (1) to restrain the collection of any tax, or any part thereof, or (2) to restrain the sale of any property for the nonpayment of any such tax. No person shall be permitted to…”
Ganser v. Cnty. of Lancaster, 338 N.W.2d 609 (Neb. 1983). · cites it 3× “” Neb. Rev. Stat. § 77-1727 (Reissue 1981) states: “No injunction shall be granted .”
Mid-Continent Airlines, Inc. v. Nebraska State Bd. of Equalization & Assessment, 105 F. Supp. 188 (D. Neb. 1952). · cites it 8× “By Section 77-1727, R.S.Neb.1943, it is provided that: “No injunction shall be granted by any court or judge in this state to restrain the collection of any tax, or any part thereof, nor to restrain the sale of any property for the nonpayment of any such tax * * *, except such…”
Rawson v. Harlan Cnty., 530 N.W.2d 923 (Neb. 1995). · cites it 4× “’’In the case at bar, the tax has already been collected, and the taxpayer has paid that tax. Consequently, no court now could prevent or prohibit Harlan County from collecting its 1993 tax levy.”
Offutt Hous. Co. v. Cnty. of Sarpy, 70 N.W.2d 382 (Neb. 1955). · cites it 2× “Numerous errors were assigned, the effect of which was to assert that the judgment was not sustained- by the evidence but was contrary thereto and contrary to law.”
Wiborg v. City of Norfolk, 127 N.W.2d 499 (Neb. 1964). · cites it 2× “” ’ ” Section 77-1727, R. R. S. 1943, provides: “No injunction shall be granted by any court or judge in this state to restrain the collection of any tax, or any part thereof, nor to restrain the sale of any property for the nonpayment of any such tax, nor shall any person be…”
Chicago & North W. Ry. Co. v. City of Omaha, 57 N.W.2d 753 (Neb. 1953). · cites it 5× “In this connection, decisions of this court have settled the proposition that a taxpayer is not limited to a direct appeal from the finding of an assessing body but may in a proper case resort to collateral attack, citing section 77-1727, R. R. S. 1943, which provides: “No…”
Chicago, St. P., M. & O. Ry. Co. v. City of Randolph, 122 F. Supp. 302 (D. Neb. 1954). · cites it 2× “346 , the Supreme Court of Nebraska was asked to decide whether a special assessment levied upon the taxpayers real estate was a tax within the meaning of Section 77-1727 R.R.S., Nebr., which provides that no action will lie “to restrain the collection of any tax, * * * except *…”
Abernathy v. City of Omaha, 163 N.W.2d 579 (Neb. 1968). · cites it 2× “City urges that section 77-1727, R. R. S. 1943, does not grant authority to restrain the collection of the tax herein.”
Babin v. Cnty. of Madison, 73 N.W.2d 807 (Neb. 1955). “In so arguing, defendants relied upon sections 77-1727 to 77-1736, R. R. S. 1943, and numerous authorities from this jurisdiction which generally were concerned with voidable as distinguished from void taxes, or are distinguishable upon the facts and applicable law.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.