Set-off of taxes.

Omaha Municipal Code § 10-202

in effect

Sec. 10-202. - Set-off of taxes. The city comptroller is hereby authorized and empowered, whenever an account or claim of any person against the city is presented for allowance, to procure from the city treasurer a certificate of the amount of the delinquent personal taxes assessed and unpaid against the person in whose favor the account or claim is presented, and on receipt of said certificate immediately to notify the parties interested to pay such personal tax within five days, or the amount will be deducted from the claim as allowed by the city council and as herein provided. If said tax be not paid within the time specified or before said claim is allowed, it shall be the duty of the comptroller to place in the appropriation ordinance two items in favor of the person filing such claim and representing the total amount of such claim as allowed, one item being for the personal taxes and interest delinquent and due from such person and one item for the balance of said claim; and the comptroller shall deliver the warrant for the last above-named item to such person only when he shall receive a receipt in full for such account so allowed; said warrant for taxes shall be turned over to the city treasurer, who shall deliver to such person the proper tax receipt, showing the payment of such delinquent personal taxes and interest for the years such taxes were levied. (Code 1980, § 10-202)

Source: City of Omaha, Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/ne/omaha/codes/code_of_ordinances?nodeId=PTIIMUCO_CH10FI_ARTVICL_S10-202SFTAFetched: 10/28/2026