Neb. Rev. Stat. §§ 23-145

Current with changes from the November 5, 2025 election
Section 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.

Neb. Rev. Stat. §§ 23-145

Laws 1879, § 50, p. 369; R.S.1913, § 975; C.S.1922, § 875; C.S.1929, § 26-129; R.S.1943, § 23-145.