Nebraska Revised Statute 76-723
Appraisers; fees; appeal; costs; mileage.
The appraisers shall each receive a reasonable fee for their services, to be fixed by the county judge or clerk magistrate, and the same shall be taxed as costs. The fee shall not exceed four hundred twenty-five dollars for each appraiser exclusive of mileage for each day actually employed in attendance on the board of appraisers. The condemner may appeal from the allowance of any fee so fixed to the district court. Such an appeal shall be filed apart from and shall be considered separately and independently from the rights between the condemnee and condemner. All costs of the first appraisement shall be paid by the condemner. In addition, the appraiser shall receive mileage at the rate provided in section 81-1176 for each mile necessarily traveled.
Appraisers' fees and court costs, payable by the condemner, are not "liabilities created by statute" within the meaning of section 25-206, R.R.S.1943. Krambeck v. City of Gretna, 198 Neb. 608, 254 N.W.2d 691 (1977).