Neb. Rev. Stat. § 25-1099
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
For the purpose of fixing the amount of the undertaking, the value of the property taken shall be ascertained by the oath of two or more responsible persons, whom the sheriff or other officer shall swear truly to assess the value thereof.
Neb. Rev. Stat. § 25-1099