Nebraska § 77-2022 - Inheritance tax; appraisement; determination and assessment of tax.
Full text of Nebraska Revised Statutes of Nebraska § 77-2022 — Inheritance tax; appraisement; determination and assessment of tax., with citation guidance and answers to common questions.
§ 77-2022. Inheritance tax; appraisement; determination and assessment of tax.
When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.
County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).
County court can determine tax that is owing. State ex rel. Nebraska State Bar Assn. v. Richards, 165 Neb. 80, 84 N.W.2d 136 (1957).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2022
What does Revised Statutes of Nebraska § 77-2022 cover?
Section 77-2022 ("Inheritance tax; appraisement; determination and assessment of tax.") 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 § 77-2022?
A common citation format is "Revised Statutes of Nebraska § 77-2022" (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 § 77-2022 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.