77-1617. Tax list; property of county; form.
The tax list shall be the property of the county and shall be substantially in the form set forth in this section, with such additions and amendments thereto as may be necessary to make it conform to law.
Source
Annotations
Tax list made in conformity with statute is prima facie evidence that levy is as made, and conclusive as against claim of irregularities in making such levy. Holthaus v. Adams County, 74 Neb. 861, 105 N.W. 632 (1905).
Assessments being regularly entered, presumption is that officers did their duty and corrected errors and irregularities in manner provided by law. Chamberlain Banking House v. Woolsey, 60 Neb. 516, 83 N.W. 729 (1900).
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