§ 77-1720. Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage.

All fees allowed for issuing distress warrants, levy, and return of the warrants, in the cases above provided, shall be twenty dollars for issuing each warrant and mileage at the rate provided in section 33-117 for county sheriffs for each mile actually and necessarily traveled by such officer on each warrant. Commission shall be allowed in addition on all taxes collected by distress and sale as follows: On all sums not exceeding five hundred dollars, ten cents on each dollar; and on all sums exceeding five hundred dollars, eight cents on each dollar. All fees, mileage, and commissions shall be taxed to the parties against whom the distress warrants run and shall be collected as the original tax. When the taxes are not collected by distress and sale, the mileage shall be paid as provided in section 33-117. When mileage has been paid as provided in section 33-117 and the tax, together with all fees, mileage, and commission are collected, then the amount collected as mileage shall be paid to the county treasurer with the fees and commission and credited by the county treasurer to the general fund of the county. History: Laws 1903, c. 73, § 156, p. 444; R.S.1913, § 6485; C.S.1922, § 6012; C.S.1929, § 77-1917; R.S.1943, § 77-1720; Laws 1947, c. 123, § 2, p. 361; Laws 1951, c. 266, § 2, p. 897; Laws 1957, c. 70, § 7, p. 300; Laws 1959, c. 84, § 4, p. 387; Laws 1965, c. 493, § 1, p. 1579; Laws 1981, LB 204, § 151; Laws 1989, LB 324, § 1; Laws 2026, LB900, § 1.