Regardless of any defect in the proceedings in which such inheritance tax was determined, or the jurisdiction of the court to make such determination, the lien of the inheritance tax shall cease upon the first to occur of: (1) Ten years from the date of death of a decedent and no action shall be maintained for the determination, assessment or collection of such tax, unless a determination of the amount of such tax by the court having jurisdiction thereof shall have been made within such ten-year period, in which case such lien and the right to maintain any action for the assessment or collection of any tax shall cease five years after such determination or upon payment of such tax, whichever first occurs; (2) the payment of the amount of inheritance tax finally determined by the county court to be due with respect to property described in such proceedings; or (3) the release or discharge of any lien pursuant to section 77-2039.
Notes of Decisions
Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006).
· cites it 19× “During probate of the estate, the county court determined that no inheritance tax was due, holding the action was barred by Neb. Rev. Stat. § 77-2037 (Reissue 2003), which provides, inter alia, that the lien of the inheritance tax shall cease 10 years from the death of the…”
City of Scottsbluff v. Kennedy, 4 N.W.2d 878 (Neb. 1942).
· cites it 2× “” Section 77-2037, Comp. St. 1929, provides, in part, “and any irregularity, informality or omission in any such assessment book, tax collector’s book, or other record of any real or personal property assessed for taxation, or upon -which any tax is levied, or which may be sold…”
Scotts Bluff Cnty. v. Frank, 7 N.W.2d 625 (Neb. 1943).
· cites it 2× “It provided in section 77-2037, Comp. St. 1929: “The following defects, omissions and circumstances occurring in the assessment of any property for taxation, or in the levy of taxes, or elsewhere in the course of the proceedings from and including the assessment and to and…”
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