Nebraska § 72-231 - School lands; illegal tax; refund.
Full text of Nebraska Revised Statutes of Nebraska § 72-231 — School lands; illegal tax; refund., with citation guidance and answers to common questions.
§ 72-231. School lands; illegal tax; refund.
Money received by the county treasurers of the several counties within the State of Nebraska on account of taxes wrongfully levied on educational lands of the state held under lease shall be, by the respective county treasurers, repaid without interest to persons who paid the same, or their representatives, upon orders in that behalf made by the county board of the respective counties; but no order shall be made for such repayment except upon the production of the county treasurer's receipt for taxes so paid. The county board of any county where school lands have been wrongfully taxed, and the taxes have not yet been paid, shall order the county treasurer to cancel the same.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 72-231
What does Revised Statutes of Nebraska § 72-231 cover?
Section 72-231 ("School lands; illegal tax; refund.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 72-231?
A common citation format is "Revised Statutes of Nebraska § 72-231" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 72-231 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.