77-109. County tax, defined.
The term county tax includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county.
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Annotations
County tax includes taxes levied for school districts. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).