Nebraska § 77-1776 - Overpayment due to clerical error or mistake; return by political subdivision; how treated.
Full text of Nebraska Revised Statutes of Nebraska § 77-1776 — Overpayment due to clerical error or mistake; return by political subdivision; how treated., with citation guidance and answers to common questions.
§ 77-1776. Overpayment due to clerical error or mistake; return by political subdivision; how treated.
Any political subdivision which has received proceeds from a levy imposed on all taxable property within an entire county which is in excess of that requested by the political subdivision under section 77-1632 as a result of a clerical error or mistake shall, in the fiscal year following receipt, return the excess tax collections, net of the collection fee, to the county. By July 31 of the fiscal year following the receipt of any excess tax collections, the county treasurer shall certify to the political subdivision the amount to be returned. For fiscal years beginning prior to July 1, 2025, such excess tax collections shall be restricted funds in the budget of the county that receives the funds under section 13-518.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-1776
What does Revised Statutes of Nebraska § 77-1776 cover?
Section 77-1776 ("Overpayment due to clerical error or mistake; return by political subdivision; how treated.") 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 § 77-1776?
A common citation format is "Revised Statutes of Nebraska § 77-1776" (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 § 77-1776 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.