Nebraska Revised Statute 23-141
Chapter 23 Section 141
Debts due county; action to recover.
If any person thus chargeable shall neglect or refuse to render true accounts or settle as aforesaid, the county board shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due the county, and may institute the proper action to recover such balance so found due.
- Laws 1879, § 44, p. 367;
- R.S.1913, § 971;
- C.S.1922, § 871;
- C.S.1929, § 26-125;
- R.S.1943, § 23-141.
In making adjustment of accounts with county officers, county board acts ministerially, and county may recover from the officer any excess paid. Maurer v. Gage County, 72 Neb. 441, 100 N.W. 1026 (1904).