Neb. Rev. Stat. § 77-2030
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
The county judge and county clerk of each county shall annually make a statement in writing to the county attorney of the county, of the party from which or the party from whom they have reason to believe a tax under sections 77-2001 to 77-2037 is due and unpaid.
Neb. Rev. Stat. § 77-2030