In addition to the registration fees provided by Chapter 60, Article 3, and the tax, a motor vehicle fee is imposed on all motor vehicles registered for operation in this state.
The county treasurer shall annually determine both the fee and the tax on each motor vehicle registered in the county. He or she shall mail a notice of the amount of the fee and the tax to the registrant at the address shown upon his or her registration certificate. The notice shall be printed on a form and mailed to the registrant on or before the first day of the last month of the registration period.
The tax, motor vehicle fee, and registration fee shall be paid to the county treasurer prior to the registration of the motor vehicle.
252 Neb. Admin. Code, ch. 2, § 004