Nebraska Revised Statute 77-1719

Chapter 77


Collection of taxes, personal; service and return of distress warrants; time allowed.

All distress warrants issued by the treasurer for the collection of taxes shall be served by the sheriff of the county in the same manner as an execution issued by the district court. Within nine months, except in counties having a population over one hundred thousand inhabitants and in those counties two years, after receiving the current distress warrants from the county treasurer, the sheriff shall make return of the distress warrants to the treasurer of the county. Such distress warrants shall bear an endorsement of the sheriff showing that (1) the taxes therein described have been collected, (2) upon diligent search no property could be found on which to levy, or (3) the delinquent taxpayer has filed an affidavit with the sheriff before making of return of such distress warrant that such taxpayer is unable by reason of poverty to pay such tax and the sheriff shall certify that the property, if any, of the delinquent taxpayer is not worth in value the cost of advertising such property for sale.


  • Laws 1903, c. 73, § 155, p. 444;
  • Laws 1911, c. 106, § 1, p. 385;
  • R.S.1913, § 6484;
  • C.S.1922, § 6011;
  • C.S.1929, § 77-1916;
  • Laws 1943, c. 181, § 2, p. 628;
  • R.S.1943, § 77-1719;
  • Laws 1947, c. 259, § 2(1), p. 847;
  • Laws 1963, c. 455, § 1, p. 1481;
  • Laws 1991, LB 59, § 1.


  • Sheriff proceeds in same manner as upon execution from justice court, and there is a legal presumption that his official acts in selling personal property under a distress warrant are properly and rightfully done. Krug v. Hopkins, 132 Neb. 768, 273 N.W. 221 (1937).