Neb. Rev. Stat. § 77-1711: Collection of taxes; personal property; chargeable to county treasurer; liability for collection.

Upon delivery to the county treasurer of the tax list, as herein provided, all personal taxes levied in the county shall be charged to him, and he and his bondsmen shall be liable therefor, unless the same are collected or he shall show a compliance with the duties imposed upon him by law for the collection thereof.