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LEGISLATIVE BILL 900
Approved by the Governor April 14, 2026
Introduced by Lonowski, 33.
A BILL FOR AN ACT relating to revenue and taxation; to amend section 77-1720,
Reissue Revised Statutes of Nebraska; to change provisions relating to
fees, commissions, and mileage of certain distress warrants for the
collection of taxes; and to repeal the original section.
Be it enacted by the people of the State of Nebraska,
Section 1. Section 77-1720, Reissue Revised Statutes of Nebraska, is
amended to read:
77-1720 All fees allowed for issuing distress warrants, levy, and return
of the warrants, in the cases above provided, shall be twenty two dollars for
issuing each warrant , one dollar for levy, and mileage at the rate provided in
section 33-117 for county sheriffs for each mile actually and necessarily
traveled by such officer on each warrant. When the officer has more than one
warrant in his or her hands for service, he or she shall charge only for the
mileage actually and necessarily traveled in serving all of the warrants, in
which case the mileage so charged shall be prorated among such warrants.
Commission shall be allowed in addition on all taxes collected by distress and
sale as follows: On all sums not exceeding five one hundred dollars, ten cents
on each dollar; and on all sums exceeding five one hundred dollars, eight cents
on each dollar. All fees, mileage, and commissions shall be taxed to the
parties against whom the distress warrants run and shall be collected as the
original tax. When the taxes are not collected by distress and sale, the
mileage shall be paid as provided in section 33-117. When mileage has been paid
as provided in section 33-117 and the tax, together with all fees, mileage, and
commission are collected, then the amount collected as mileage shall be paid to
the county treasurer with the fees and commission and credited by the county
treasurer to the general fund of the county.
Sec. 2. Original section 77-1720, Reissue Revised Statutes of Nebraska,
is repealed.
LB900
2026
LB900
2026
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