County of Lancaster v. Leonard

Hannon, Judge, Retired.

NATURE OF CASE

The probate of Hazel L. Reed’s estate was commenced more than 10 years after her death. During probate of the estate, the county court determined that no inheritance tax was due, holding the action was barred by Neb. Rev. Stat. § 77-2037 (Reissue 2003), which provides, inter alia, that the lien of the inheritance tax shall cease 10 years from the death of the decedent unless a determination of the tax has been made by that time. The appellant, Lancaster County, argues that notwithstanding § 77-2037, Neb. Rev. Stat. § 77-2003 (Reissue 2003) provides that…