Neb. Rev. Stat. § 15-726: Neb. Rev. Stat. § 15-726

When any special tax, except sidewalk tax, is levied in a city of the primary class, it shall be the duty of the city clerk to issue a certificate describing such lot or piece of ground by number and block, stating the amount of special tax levied thereon and the purpose for which such tax was levied, and stating when such tax shall become due and delinquent. The city clerk shall forthwith deliver a duplicate of such certificate to the city treasurer, who shall, without delay, give at least five days' notice through publication in a legal newspaper in or of general circulation in the city, of the time when such tax will become delinquent. To every such certificate the city clerk shall append a warrant in the usual form, requiring such city treasurer to collect such special tax or taxes by distress and sale of goods and chattels of the person, persons, or bodies corporate owing any such special tax or taxes, if such special tax or taxes are not paid before the time fixed for such special tax or taxes to become delinquent. The city treasurer shall make his or her return of such warrants with a report of his or her doings thereunder on or before the fifteenth day of July next thereafter.