The bill amends section 77-1720 of the Reissue Revised Statutes of Nebraska, which pertains to the fees, commissions, and mileage associated with distress warrants for tax collection. The key changes include an increase in the fee for issuing each distress warrant from two dollars to twenty dollars. Additionally, the commission structure is revised, with the threshold for the commission rate changing from one hundred dollars to five hundred dollars, where a ten-cent commission per dollar applies for amounts up to five hundred dollars, and an eight-cent commission per dollar for amounts exceeding five hundred dollars.

Furthermore, the bill clarifies that all fees, mileage, and commissions incurred during the collection process will be charged to the parties against whom the distress warrants are issued and collected as part of the original tax. It also stipulates that when taxes are not collected through distress and sale, mileage will be compensated as outlined in section 33-117. The original section 77-1720 is repealed, consolidating the updated provisions into the law.

Statutes affected:
Introduced: 77-1720
Final Reading: 77-1720
Slip Law: 77-1720