Nebraska Statutes 23-145. Actions against county; delinquent personal tax; offset
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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.
Terms Used In Nebraska Statutes 23-145
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801