77-109 County tax, defined. - Nebraska Statutes

77-109. County tax, defined.The term county tax includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county. SourceLaws 1903, c. 73, § 7, p. 389; R.S.1913, § 6295; Laws 1921, c. 133, art. I, § 8, p. 546; C.S.1922, § 5815; C.S.1929, § 77-108; R.S.1943, § 77-109.AnnotationsCounty tax includes taxes levied for school districts. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).