Opinion No. (1979)

REQUESTED BY: Ron Lahners, Lancaster County Attorney. Where the county board fails to make a tax levy for a sanitary and improvement district, although the levy had been properly certified to the board, may the levy be made when the mistake has been discovered, after taxes have become due?

No:

You report that a sanitary and improvement district properly certified a levy as provided by section 23-927, R.R.S. 1943, but that the county board somehow failed to make the levy. Your question is what can be done about it now that the mistake has been discovered.

We know of no statutory provision for…