Nebraska Revised Statutes Chapter 23. County Government and Officers § 23-141. Debts due county; action to recover

If any person thus chargeable shall neglect or refuse to render true accounts or settle as aforesaid, the county board shall adjust the accounts of such delinquent, according to the best information they can obtain, and ascertain the balance due the county, and may institute the proper action to recover such balance so found due.