Neb. Rev. Stat. §§ 77-1771
The governing body of any municipal corporation or governmental subdivision of the state, whenever the account or claim of any person is presented to it for allowance, and whenever there has been filed with it a statement from the county treasurer of the amount of delinquent personal taxes assessed against the person in whose favor the account or claim is presented, shall deduct from any amount found due upon such account or claim the amount of such tax, and shall forthwith issue a warrant for the balance remaining, if any. For any such delinquent personal taxes so setoff and deducted from any such account or claim, the governing body shall issue an order to the treasurer thereof directing him to draw from the same fund out of which said account or claim should have been paid, the amount of said delinquent taxes so setoff or deducted, and apply the same upon the said delinquent personal taxes in satisfaction thereof. The county treasurer shall, upon application of such claimant, issue receipt therefor to the person whose taxes are so satisfied.
Neb. Rev. Stat. §§ 77-1771