When the value of the property has been fixed, as provided in section 77-2020 or 77-2021 , the county judge shall determine and assess the tax to which the same is liable.
Neb. Rev. Stat. § 77-2022
Inheritance tax; appraisement; determination and assessment of tax
Applied in 1 court decision — leading case In Re Estate of West (1987)
Most recently applied in In Re Estate of West (November 1987)
Laws 1901, c. 54, § 11, p. 418; Laws 1907, c. 104, § 1, p. 359; R.S.1913, § 6632; Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2022; Law…
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.