Actions against county; delinquent personal tax; offset.
Neb. Rev. Stat. § 23-145
in effect23-145. Actions against county; delinquent personal tax; offset.
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.
Laws 1879, § 50, p. 369; R.S.1913, § 975; C.S.1922, § 875; C.S.1929, § 26-129; R.S.1943, § 23-145.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=23-145Fetched: 10/20/2026
