77-1615 Tax list; completion; controlling account.
77-1615. Tax list; completion; controlling account.The tax list shall be completed by the county assessor, except that the tax list shall be completed by the county clerk in all counties having a population of more than two hundred thousand inhabitants. The tax lists shall be completed by carrying out in a column by itself the consolidated tax as provided in section 77-1614, with the labor tax, and any irregular tax, each in separate columns and, after adding up each column of taxes, the officer preparing same shall, in an abstract at the end of each precinct, township, city, and village list, or other subdivisions of a county, apportion the consolidated tax among the respective funds to which it belongs, according to the tax levied for each of such funds, showing a summary of each distinct tax. The officer preparing the same, before transmission of the tax lists to the county treasurer, shall set up on his or her records a controlling account, which shall reflect the total tax assessed, against which the preparing officer shall record the monthly tax collections, as shown by the county treasurer's records. SourceLaws 1903, c. 73, § 140, p. 438; R.S.1913, § 6460; Laws 1921, c. 158, § 1, p. 649; C.S.1922, § 5983; C.S.1929, § 77-1805; Laws 1933, c. 136, § 2, p. 517; C.S.Supp.,1941, § 77-1805; Laws 1943, c. 175, § 3(2), p. 611; R.S.1943, § 77-1615; Laws 1945, c. 189, § 3, p. 585; Laws 1947, c. 250, § 37, p. 803; Laws 1949, c. 237, § 1, p. 648; Laws 1979, LB 187, § 217; Laws 1997, LB 270, § 95.