23-145 Actions against county; delinquent personal tax; offset.

NE Code § 23-145 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

23-145. Actions against county; delinquent personal tax; offset.

In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action.

Source

Annotations

Section is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).