In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska. It shall be the duty of the county attorney to represent the county and the State of Nebraska in such matters as its attorney. In so representing the county and the State of Nebraska, the county attorney is authorized, in addition to such other powers as he normally may exercise as attorney for the county, to enter into and bind the county and the State of Nebraska by stipulation as to any facts which could be presented by evidence to either the inheritance tax appraiser or the county court, and to waive service of notices upon him to show cause or of the time and place of hearing, and to enter a voluntary appearance in such proceeding, in behalf of the county and the State of Nebraska.
Notes of Decisions
Cited in
6
cases, 1957–2019 · leading case:
In re Est. of West, 415 N.W.2d 769 (Neb. 1987).
In re Est. of West, 415 N.W.2d 769 (Neb. 1987).
· cites it 4× “Among other Nebraska statutes pertinent to inheritance tax are Neb. Rev. Stat. § 77-2018.03 (Reissue 1986), which provides in part: [N]otice served upon the county attorney shall constitute notice to the county and the State of Nebraska.”
State ex rel. Nebraska State Bar Ass'n v. Richards, 84 N.W.2d 136 (Neb. 1957).
· cites it 2× “This duty is now specifically set out in section 77-2018.03, R. S. Supp., 1955. But respondent seems to rely on the fact that he did not act in either of these estates in regard to inheritance tax until after he had had a conference with the county commissioners of Deuel County…”
State ex rel. Nebraska State Bar Ass'n v. Roubicek, 406 N.W.2d 644 (Neb. 1987).
· cites it 2× “Section 77-2018.03 provides in part: In all matters involving the determination of inheritance tax, notice served upon the county attorney *521 shall constitute notice to the county and the State of Nebraska.”
In re Est. of Chambers, 27 Neb. Ct. App. 398 (Neb. Ct. App. 2019).
· cites it 3× “In so representing the county and the State of Nebraska, the county attorney is authorized, in addition to such other powers as he normally may exercise as attorney for the county, to enter into and bind the county and the State of Nebraska by stipulation as to any facts which…”
State ex rel. State Bar Ass'n v. Roubicek, 406 N.W.2d 644 (Neb. 1987).
· cites it 2× “Section 77-2018.03 provides in part: In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska.”
Chambers v. State (In Re Est. of Chambers), 932 N.W.2d 343 (Neb. Ct. App. 2019).
· cites it 3× “First, Neb. Rev. Stat. § 77-2018.03 (Reissue 2018) provides: In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska.”
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