77-2027. Inheritance tax; what court has jurisdiction; transfer of proceedings.

The county court in the county in which the real property is situated of a decedent who was not a resident of the state, or in the county of which the deceased was a resident at the time of his death, shall have jurisdiction to hear and determine all questions in relation to all taxes arising under sections 77-2001 to 77-2037. If a court finds that in the interest of justice a proceeding or a file should be located in another county court of this state, the court making the finding may transfer the proceeding or file to the other court.

Source:Laws 1901, c. 54, § 13, p. 420; R.S.1913, § 6634; C.S.1922, § 6165; C.S.1929, § 77-2213; R.S.1943, § 77-2027; Laws 1976, LB 585, § 19.