Suit shall be brought in behalf of the state in the district court of the county in which the treasurer holds office or resides, and process may be directed to any county in the state.
Neb. Rev. Stat. § 77-1764
Collection of taxes; suit on behalf of state; where brought
Laws 1903, c. 73, § 188, p. 457; R.S.1913, § 6516; C.S.1922, § 6044; C.S.1929, § 77-1949; R.S.1943, § 77-1764.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.