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

Neb. Rev. Stat. § 77-2023 (2026)

Inheritance tax; appeal; procedure

✓ current as of July 2026
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An appeal may be taken from the determination of the tax due made by the county court to the Court of Appeals in the same manner as an appeal from district court to the Court of Appeals.

An appeal may be taken by any party and may also be taken by any person against whom the final judgment or final order may be made or who may be affected thereby.

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1953–2023 · 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× “” Neb. Rev. Stat. § 77-2023 (Reissue 2018) provides for appeal of the county court’s determination of inheritance tax and refers to the same as a “final judgment or final order.”
Cnty. of Lancaster v. Union Bank & Trust Co., 615 N.W.2d 481 (Neb. 2000). “§ 77-2023 (Reissue 1996), alleging that the court erred in applying § 77-2004, rather than § 77-2005.”
In Re Est. of Detlefs, 418 N.W.2d 571 (Neb. 1988). · cites it 2× “2d 735 (1984); Neb. Rev. Stat. § 77-2023 (Reissue 1986).”
State Ex Rel. Nebraska State Bar Ass'n v. Richards, 84 N.W.2d 136 (Neb. 1957). “§ 77-2023, R. S. Supp., 1955; Kearney County v.”
Cnty. of Douglas v. Parks, 516 N.W.2d 586 (Neb. 1994). · cites it 2× “*944 Neb. Rev. Stat. § 77-2023 (Reissue 1990) provides that appeals “may be taken from the determination of the [inheritance] tax due made by the county court to the district court as provided in sections 25-2728 to 25-2738.”
Cnty. of Keith v. Triska, 95 N.W.2d 350 (Neb. 1959). · cites it 2× “Therefrom County of Keith, hereinafter called plaintiff, appealed to the district court under the provisions of section 77-2023, R. R. S. 1943, which provides that: “Any person or persons, dissatisfied with the appraisement or assessment, may appeal from the determination of the…”
Cnty. of Holt v. Gallagher, 56 N.W.2d 621 (Neb. 1953). “See § 77-2023, R. R. S. 1943. *459 The county court found that Joseph A.”
In Re Pike's Est., 95 N.W.2d 350 (Neb. 1959). · cites it 2× “Therefrom County of Keith, hereinafter called plaintiff, appealed to the district court under the provisions of section 77-2023, R.R.S.1943, which provides that: "Any person or persons, dissatisfied with *354 the appraisement or assessment, may appeal from the determination of…”
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