Nebraska Revised Statutes

Neb. Rev. Stat. § 77-316 (2026)

Transferred to section 77-397

✓ current as of July 2026

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77-316.

Transferred to section 77-397.

Notes of Decisions

Cited in 2 cases, 1946–1947 · leading case: Adams v. United States Nat'l Bank, 22 N.W.2d 297 (Neb. 1946).

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Adams v. United States Nat'l Bank, 22 N.W.2d 297 (Neb. 1946). · cites it 3× “In this action the plaintiff, as county treasurer of Douglas County, seeks to recover taxes, interest, and penalties against the estate of a deceased person under the provisions of sections 77-316 to 77-319, and 77-518, R.”

Sch. Dist. v. Adams, 26 N.W.2d 24 (Neb. 1947). “1943, for failure of the decedents to return their intangible property for taxation and not because of a failure to pay taxes assessed on intangible property; that such penalties are not a part of the taxes collected and were in addition to the interest charges thereon; that…”

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.