Neb. Rev. Stat. §§ 79-10,132
Upon the filing of the report of the appraisers appointed in accordance with section 79-10,131, the court shall fix the fees allowed such appraisers for their services, which fees shall be paid by the school district. If the board of education is satisfied with the amount of such appraisal, the court, upon the application by the district, shall issue an order directing the sheriff of the county to sell the property as described in section 79-10,127 at public auction to the highest cash bidder, but for not less than ninety percent of the appraised value. Notice of such sale and the time and place where the sale shall be held shall be given by publication three consecutive weeks in some legal newspaper published in the county where the property is located or, if none is published in such county, in a legal newspaper of general circulation in the county where the property is located. Proof of such publication shall be made by the affidavit of the publisher to be filed in the proceedings. In making such sale, the sheriff shall act in his or her official capacity and shall be liable on his or her official bond for all his or her acts incident to such sale. The sheriff shall receive for his or her services an amount to be determined by the court, to be paid by the school district as part of the costs of the action.
Neb. Rev. Stat. §§ 79-10,132