Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-2028. Inheritance tax; nonpayment; hearing; judgment; levy and execution

If it shall appear to the county court that any tax accruing under sections 77-2001 to 77-2037 has not been paid according to law, after a determination thereof has been made in either probate proceedings or an independent proceeding for determination of such tax, it shall issue a summons commanding the persons or corporations liable to pay such tax or interested in such property to appear before the court on a certain day, not more than three months after the date of such summons, to show cause why such tax should not be paid. After a hearing, pursuant to this section, the court may proceed to a judgment against any person liable for the inheritance tax and such judgment shall be a lien against any person adjudged liable to pay such tax. The county attorney shall proceed to levy an execution of such lien before the county court and such court may issue an order for the levy and execution against the person adjudged liable.