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

Neb. Rev. Stat. § 77-2112 (2026)

Tax; county court; jurisdiction; determination; district court; jurisdiction

✓ current as of July 2026
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The county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section 77-2108. The district court of the county of which the decedent was a resident at the time of his death, or if a nonresident of the state, of the county in which all or any part of his property was situated, shall have jurisdiction of an action in equity for an accounting and contribution after the apportionment and proration have been determined by the county court.

Notes of Decisions
Cited in 1 case, 1988–1988 · leading case: In Re Est. of Detlefs, 418 N.W.2d 571 (Neb. 1988).
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In Re Est. of Detlefs, 418 N.W.2d 571 (Neb. 1988). · cites it 8× “That statute provides that the “county court of the county wherein the estate of the decedent is being probated shall have jurisdiction in the probate proceedings to hear and determine the apportionment and proration of such tax as set out in section 77-2108.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.