Change provisions relating to fees, commissions, and mileage of county sheriffs for distress warrants issued for the collection of taxes
Summary
LB900 amends Nebraska revenue and taxation law governing the fees, commissions, and mileage paid to county sheriffs when they serve distress warrants for the collection of taxes. The bill sets a flat $22 fee for issuing each warrant, a $1 fee for levy, and mileage reimbursement at the rate already provided in statute for county sheriffs. It also specifies how mileage is handled when an officer serves multiple warrants at once, requiring the charge to be based on the actual and necessary travel and prorated among the warrants served.
The bill further revises the commission structure on taxes collected through distress and sale. It establishes a commission of 10 cents per dollar on amounts not exceeding $500 and 18 cents per dollar on amounts over $500. Those fees, mileage, and commissions are taxed to the parties against whom the warrants run and collected as part of the original tax. If taxes are not collected by distress and sale, the mileage is paid under the referenced statutory provision; if collected, the mileage amount is paid to the county treasurer and credited to the county general fund. The bill repeals the original section it replaces.
Impact
LB900 changes the statutory rules that govern how county sheriffs are compensated for serving distress warrants in tax collection cases and how those costs are assessed and distributed. It affects taxpayers subject to distress warrants, county sheriffs, county treasurers, and county general funds by updating the fee schedule, mileage treatment, and commission amounts tied to tax enforcement collections.
Sentiment
The available voting history suggests the bill was generally supported, though not unanimously. It advanced from the first stage by a wide margin and later passed final reading 33-14, indicating clear majority support with a meaningful minority opposed. No committee transcript is available, so the record does not show detailed debate or stated concerns beyond the floor votes.
Contention
The main likely points of contention are the increased or standardized costs imposed on taxpayers subject to distress warrants and the allocation of collected mileage and commissions. Opponents may have viewed the bill as raising enforcement-related charges or as shifting more collection costs onto delinquent taxpayers, while supporters likely saw it as a needed update to sheriff compensation and tax collection procedures. The final vote margin indicates some disagreement, but not enough to prevent enactment.