Neb. Rev. Stat. § 77-3707

(1) Every owner, lessee, or manager of land upon which are located or to be located two or more mobile homes shall obtain an annual permit for the location of such mobile homes. A completed application for such permit shall be submitted to the county treasurer. Upon the receipt of such completed application, the county treasurer shall issue such permit to the applicant. (2) Such annual permit shall be renewed during January of each year. (3) Application for initial issuance and every renewal of such permit shall be made on forms prescribed and furnished by the Tax Commissioner. (4) If the applicant is an individual, the application for a permit shall include the applicant's social security number.