In all matters involving the determination of inheritance tax, notice served upon the county attorney shall constitute notice to the county and the State of Nebraska. It shall be the duty of the county attorney to represent the county and the State of Nebraska in such matters as its attorney. In so representing the county and the State of Nebraska, the county attorney is authorized, in addition to such other powers as he normally may exercise as attorney for the county, to enter into and bind the county and the State of Nebraska by stipulation as to any facts which could be presented by evidence to either the inheritance tax appraiser or the county court, and to waive service of notices upon him to show cause or of the time and place of hearing, and to enter a voluntary appearance in such proceeding, in behalf of the county and the State of Nebraska.
Neb. Rev. Stat. § 77-2018.03
Inheritance tax; determination; notice served upon county attorney; duty of county attorney
Applied in 3 court decisions — leading case In Re Estate of West (1987)
Most recently applied in 27 Neb. Ct. App. 398 - In re Estate of Chambers (July 2019)
Laws 1953, c. 282, § 9, p. 918.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.