Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2022 (2026)

Inheritance tax; appraisement; determination and assessment of tax

✓ current as of July 2026

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When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.

Notes of Decisions

Cited in 2 cases, 1957–1987 · leading case: In Re Est. of West, 415 N.W.2d 769 (Neb. 1987).

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In Re Est. of West, 415 N.W.2d 769 (Neb. 1987). · cites it 2× “o 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…”

State Ex Rel. Nebraska State Bar Ass'n v. Richards, 84 N.W.2d 136 (Neb. 1957). · cites it 2× “1943), and could therefrom determine the tax that was owing (section 77-2022, R. R. S. 1943). Proceedings for that purpose can be initiated, as was here done, by application of the executor.”

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