Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1509 (2026)

Board; compelling attendance of witnesses; penalties; fees

✓ current as of July 2026
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The county board of equalization may issue process to compel the attendance before it of any person with books, records and papers, if necessary, which process shall be served by the sheriff the same as a summons from the district court, and he shall receive the same fees therefor. Any person who shall fail to respond to such process, or who shall refuse to answer any proper question put to him by the board, shall forfeit the sum of five hundred dollars, to be recovered in a civil action in the name of the county. Witnesses shall receive the same fees as witnesses in the district court to be paid by the person, the valuation of whose property is being investigated, in case the board finds that such person has willfully concealed or undervalued his property; otherwise, by the county.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1980–2021 · leading case: Cnty. of Merrick v. Beck, 290 N.W.2d 642 (Neb. 1980).
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Cnty. of Merrick v. Beck, 290 N.W.2d 642 (Neb. 1980). · cites it 10× “This is a statutory action under section 77-1509, R. R. S. 1943, for a $500 forfeiture for failure to respond to a subpoena duces tecum issued by the Merrick County Board of Equalization.”
Hilt v. Douglas Cty. Bd. of Equal., 970 N.W.2d 113 (Neb. Ct. App. 2021). “Likewise, while the board of equalization may compel the attendance of witnesses, the fees for any such witnesses are paid by the county or the taxpayer whose property valuation is under investigation under certain circumstances, and a sum can be recovered in a civil suit by the…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.