Nebraska Revised Statutes

Neb. Rev. Stat. § 77-319 (2026)

Transferred to section 77-3,100

✓ current as of July 2026

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77-319.

Transferred to section 77-3,100.

Notes of Decisions

Cited in 2 cases, 1946–1947 · leading case: Sch. Dist. v. Adams, 26 N.W.2d 24 (Neb. 1947).

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Sch. Dist. v. Adams, 26 N.W.2d 24 (Neb. 1947). · cites it 2× “Sam Rogers, deceased, for failure of said Rogers in his lifetime to list certain intangible property for taxation.”

Adams v. United States Nat'l Bank, 22 N.W.2d 297 (Neb. 1946). “” § 77-319, R. S. 1943. The statute is silent as to the distribution of the interest and the penalties.”

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