77-1706 Collection of taxes; receipts; how numbered.

NE Code § 77-1706 (2019) (N/A)
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77-1706. Collection of taxes; receipts; how numbered.

All receipts issued by the county treasurer for taxes paid to him or her shall be numbered consecutively.

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Annotations

Tax receipt alone is not sufficient to establish fact of levy or assessment. Adams v. Osgood, 55 Neb. 766, 76 N.W. 446 (1898).