Statute 77 377 03

77-377.03. Delinquent tax collection; collection agency; bond required.Before entering into such a contract, the Tax Commissioner shall require a bond for the collection agency not in excess of one hundred thousand dollars, guaranteeing compliance with the terms of the contract and such bond shall be in addition to any bond required by section 45-608.Source Laws 1981, LB 170, § 3.