Statute 79-2203: County clerk's statement to director of accounts and reports,
contents; county responsible to state for levies after making adjustments.
On or before June 30 of each year, the county clerk shall send to
the director of accounts and reports a statement showing tax information
prescribed by the director of accounts and reports. Such information may
include, but shall not be limited to: (1) all double and
erroneous assessments abated, (2) taxes refunded, (3) additions to the tax rolls
made subsequent to the certification thereof to the director of property
valuation, (4) the amount of tax warrants uncollected and returned by the
sheriff "not found" and "no property." Also a showing
of the valuations
and levy rates of personal tax warrants of prior years for which credit
has been taken in previous settlements with the state, and which have
been subsequently collected, and the state's share of the tax warrants
thus collected. Such statement shall be signed by the county clerk and
countersigned by the county treasurer. Each county is responsible to the
state for the full amount of the taxes levied by law for state and other
purposes, after making adjustment for the credits and additions as shown
on said statement.
History: L. 1876, ch. 34, § 102; R.S. 1923, 79-2203; L. 1937,
ch. 359, § 4; L. 1981, ch. 381, § 2; July 1.