NEBRASKA STATUTES AND CODES
23-145 Actions against county; delinquent personal tax; offset.
23-145. Actions against county; delinquent personal tax; offset.In any suit against a county, any delinquent personal taxes assessed against the person in whose favor the cause of action accrued, may be set off against any amount claimed in such action. SourceLaws 1879, § 50, p. 369; R.S.1913, § 975; C.S.1922, § 875; C.S.1929, § 26-129; R.S.1943, § 23-145.AnnotationsSection is permissive, and does not deprive board of power to deduct the amount of taxes from a judgment rendered in district court. State ex rel. Hershiser v. Holt County, 89 Neb. 445, 131 N.W. 960 (1911).
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