No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by sections 77-4301 to 77-4316.

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Terms Used In Nebraska Statutes 77-4313

  • Assessment: means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll. See Nebraska Statutes 77-126
  • 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