Neb. Rev. Stat. § 14-812

This is the official text of Neb. Rev. Stat. § 14-812, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

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View Statute 14-812

Official statutory text

Lands, houses, money, debts due to a city of the metropolitan class, property, and assets of every description belonging to any such city, shall be exempt from taxation, execution, and sale. Judgments against such city shall be paid out of the judgment fund, or out of a special fund created for such purpose.

Laws 1921, c. 116, art. VII, § 12, p. 512;

C.S.1922, § 3720;

C.S.1929, § 14-812;

R.S.1943, § 14-812;

Laws 2022, LB800, § 233.

Constitutional provisions:

For constitutional provisions, see Article VIII, section 2, Constitution of Nebraska.

Municipal waterworks of Omaha is not taxable. City of Omaha v. Douglas County, 96 Neb. 865, 148 N.W. 938 (1914).

Municipal waterworks of Omaha is not taxable. City of Omaha v. Douglas County, 96 Neb. 865, 148 N.W. 938 (1914).

Term "special fund" refers to a levy made for payment of specific judgments when general levy is insufficient. City of Omaha v. State ex rel. Metzger, 69 Neb. 29, 94 N.W. 979 (1903).

Term "special fund" refers to a levy made for payment of specific judgments when general levy is insufficient. City of Omaha v. State ex rel. Metzger, 69 Neb. 29, 94 N.W. 979 (1903).

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.