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

Neb. Rev. Stat. § 77-2021 (2026)

Inheritance tax; appraisement; county judge as appraiser

✓ current as of July 2026
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Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1937–2023 · leading case: In re Hessler Living Trust, 985 N.W.2d 589 (Neb. 2023).
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In re Hessler Living Trust, 985 N.W.2d 589 (Neb. 2023). · cites it 2× “38 Pursuant to § 77-2018, where an erroneous inheritance tax is collected, the ones entitled thereto may recover it by filing an application within 2 years.”
State Ex Rel. Nebraska State Bar Ass'n v. Richards, 84 N.W.2d 136 (Neb. 1957). · cites it 2× “1943), could fix the values of the property without appointing special appraisers for that purpose (section 77-2021, R. R. S. 1943), and could therefrom determine the tax that was owing (section 77-2022, R.”
Cnty. of Holt v. Gallagher, 56 N.W.2d 621 (Neb. 1953). · cites it 2× “The county judge of Holt County, acting as appraiser by authority of section 77-2021, R. R. S. 1943, included this asset as property of the deceased and appraised its value at $52,600.”
Vill. of Winside v. Brune, 274 N.W. 212 (Neb. 1937). · cites it 4× “” Appellant further cites section 77-2021, Comp. St. 1929, in part, as follows: “Any person claiming an undivided part of any land sold for taxes may redeem the same on paying such proportion of the purchase money, interest and costs and subsequent taxes as he shall claim of the…”
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