Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1737 (2026)

Collection of taxes; no power to release or commute; recovery from public officials

✓ current as of July 2026
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No county or township board, city council, or village trustees shall have the power to release, discharge, remit, or commute any portion of the taxes assessed or levied against any person or property within their respective jurisdictions for any reason whatever. Any taxes, so discharged, released, remitted, or commuted, may be recovered by civil action from the members of any such board, council, or trustees, and the sureties on their official bonds at the suit of any citizen of the county, township, city, or village, as the case may be, and when collected shall be paid into the proper treasury. The provisions of this section shall not be construed to prevent the proper authority from refunding taxes paid, as provided in section 77-1735, nor to interfere with the powers of any officers or board sitting as a board for the equalization of taxes.

Notes of Decisions
Cited in 6 cases, 1947–1999 · leading case: City of Omaha v. Morello, 602 N.W.2d 1 (Neb. 1999).
City of Omaha v. Morello, 602 N.W.2d 1 (Neb. 1999). · cites it 4× “He asserts that such discharge is a legal impossibility according to Neb. Rev. Stat. § 77-1737 (Reissue 1996), which provides in part: “No county or township board, city council, or village trustees shall have the power to release, discharge, remit, or commute any portion of the…”
Svoboda v. Hahn, 241 N.W.2d 499 (Neb. 1976). · cites it 4× “” The plaintiff contends the resolution is illegal and void because it releases, discharges, and commutes taxes in violation of section 77-1737, R. R. S. 1943. The authority of public officials to refund taxes is very limited.”
Sch. Dist. of Minatare v. Cnty. of Scotts Bluff, 202 N.W.2d 825 (Neb. 1972). · cites it 4× “Section 77-1737, R. R. S. 1943, provides that the county board does not have power to release, discharge, remit, or commute any taxes for any reason whatever.”
Cnty. of Madison v. Sch. Dist. No. 2, 27 N.W.2d 172 (Neb. 1947). · cites it 2× “Section 77-1737, R. S. 1943, provides: “No county or town board, city council or village trustees shall have power to release, discharge,.”
Foote v. Cnty. of Adams, 80 N.W.2d 179 (Neb. 1956). · cites it 2× “” Section 77-1737 refers to the liability of certain officials “on their official bonds.”
State Ex Rel. Heintze v. Cnty. of Adams, 75 N.W.2d 539 (Neb. 1956). · cites it 2× “In addition, the appellants refer to section 77-1737, R. R. S. 1943, which provides in part: “Any taxes so discharged, released, remitted or commuted, may be recovered by civil action from members of any such board, council or trustees, and the sureties on their official bonds…”
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.