Nebraska Revised Statute 14-559
All municipal taxes and all special assessments in such cities shall be paid in cash. The city treasurer may sue for the recovery of any tax, in his own name as treasurer, or in the name of the city, and shall have all the rights of a creditor in such suits and in the enforcement of a judgment or decree.
Laws 1921, c. 116, art. IV, § 48, p. 492;
C.S.1922, § 3674;
C.S.1929, § 14-551;
R.S.1943, § 14-559.