Neb. Rev. Stat. §§ 77-2027
Current with changes through the 2024 First Special Legislative Session
The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under sections 77-2001 to 77-2037. If a court finds that in the interest of justice a proceeding or a file should be located in another county court of this state, the court making the finding may transfer the proceeding or file to the other court.
Neb. Rev. Stat. §§ 77-2027