77-1703. Collection of taxes; separate payments; special assessments.

The treasurer shall receive taxes on part of any real property charged with taxes when a particular specification of the part is furnished. If the tax on the remainder of such real property remains unpaid, the treasurer shall enter such specification in his or her return so that the part on which the tax remains unpaid may be clearly known.

The tax may be paid on an undivided share of real property. In such case the treasurer shall designate on the record upon whose undivided share the tax has been paid.

The treasurer shall receive from any taxpayer at any time the amount due on account of special assessments of any kind including those levied for the use of any irrigation district whether other taxes on the same real property are paid or not. In such case, the tax receipt shall plainly show exactly what assessments have been paid and that no other tax on the real property has been received by the treasurer.

Source

Annotations

This section gives proper parties right to redeem in part, and right of county treasurer to accept the amount due on special assessments of any kind, but does not determine the right to reapportionment of special assessments. Village of Winside v. Brune, 133 Neb. 80, 274 N.W. 212 (1937).

Amendment made in 1927 indicated legislative intent in the matter of payment of special assessments. State ex rel. Todd v. Thomas, 127 Neb. 891, 257 N.W. 265 (1934).

Continued assessment of portion of tract of land under contract of sale in name of vendor, along with other land in tract, at one aggregate amount, does not render entire tax based thereon void. Haarmann Vinegar & Pickle Co. v. Douglas County, 122 Neb. 643, 241 N.W. 117 (1932).

Opportunity is preserved to taxpayer to pay and discharge taxes justly assessable on undivided share in land. Matthews v. Guenther, 120 Neb. 742, 235 N.W. 98 (1931).