Nebraska Revised Statute 14-558
It shall be the duty of the city treasurer to proceed as soon as practicable after any personal tax becomes delinquent, or prior thereto whenever the treasurer shall believe that any person, firm or corporation is about to dispose of any personal property on which a tax has been levied, to collect the same by distress and sale of the personal property of such person, firm or corporation if any such property can be found within such city. No demand of taxes shall be necessary, but it shall be the duty of every person owing any municipal tax or taxes in such cities to attend at the treasurer's office and pay the same.
Laws 1921, c. 116, art. IV, § 47, p. 492;
C.S.1922, § 3673;
C.S.1929, § 14-550;
R.S.1943, § 14-558.