Nebraska Probate Form 522 - Notice Of Hearing On Determination of Inheritance Tax

FULL NAME OF FORM: Notice Of Hearing On Determination of Inheritance Tax

WHEN TO USE THE FORM: The Personal Representative, beneficiary, devisee, trustee, or other interested person as the moving party is required to publish and serve notice upon commencement of a proceeding for determination of inheritance tax as to a Decedent.

HOW TO USE THE FORM: Use as printed (with appropriate modification if the Personal Representative is not the moving party).

1. Secure date and time for hearing in County Court at least three (3) days after anticipated publication of single notice, at least two (2) weeks after commencement of proceedings, at least fourteen (14) days after anticipated service of copies of notice, and no more than four (4) weeks after commencement of proceedings.
2. Deliver completed form to publisher for publication in accordance with Instructions to Publisher.
3. Mail copies of published notice to the incumbent Personal Representative, if any has been appointed and if some other interested person is the Petitioner; and to all other interested persons with known mailing address who have not waived service of notice to the County Attorney and all other interested persons not later than five (5) days after single publication of notice.
4. Prepare and file with County Court affidavit of service of notice not later than ten (10) days after service of notice or ten (10) days after single publication of notice if there is no interested person with known address who has not waived service of notice.

WHEN NOT TO USE THE FORM: Do not use if inheritance tax is to be determined concurrently with any formal proceedings for complete settlement or for final settlement or if the Petitioner alone is required or has agreed to pay all inheritance tax.

COMMENTS: See Nebraska Probate Code § 30-2445, and Neb. Rev. Stat. §§ 77-2018.02(2), 77-2018.03 & 25-520.01.