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

Neb. Rev. Stat. § 77-318 (2026)

Transferred to section 77-399

✓ current as of July 2026
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77-318.

Transferred to section 77-399.

Notes of Decisions
Cited in 4 cases, 1946–1965 · leading case: Bachus v. Swanson, 136 N.W.2d 189 (Neb. 1965).
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Bachus v. Swanson, 136 N.W.2d 189 (Neb. 1965). · cites it 13× “Plaintiffs brought this class action to test the constitutional validity of sections 77-318, 77-413, 77-716, and 77-1235, R.”
Sch. Dist. v. Adams, 26 N.W.2d 24 (Neb. 1947). · cites it 4× “This is an original action for a declaratory judgment brought by the School District of the City of Omaha against the County of Douglas, the City of Omaha, the State Tax Commissioner, the Auditor of Public Accounts, and the State Treasurer, to determine the correct apportionment…”
Adams v. United States Nat'l Bank, 22 N.W.2d 297 (Neb. 1946). · cites it 5× “In section 77-318 the terms “taxing periods” and “taxable years” are used.”
Misle v. Miller, 125 N.W.2d 512 (Neb. 1963). · cites it 2× “In that case the court held: “In the' absence of statute to the contrary, interest, penalties, and costs collected on delinquent taxes follow the tax, and go to the state or its governmental subdivisions according as the one or the other is entitled to the tax itself.”
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