NE Code § 76-719.01 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-719.01 - Deposit of award; payment of amount to condemnee; remainder; how treated; waiver of appeal, effect; judgment against condemnee for overpayment; interest.

76-719.01.  Deposit of award; payment of amount to condemnee; remainder; how treated; waiver of appeal, effect; judgment against condemnee for overpayment; interest.Upon stipulation of the parties in interest, the county judge shall order that the amount stipulated by the parties of the money deposited by the condemner in the county court be paid forthwith for or on account of the damages the condemnee has sustained or will sustain by the appropriation of the property to the use of the condemner. When the money remaining on deposit after stipulated payment to the condemnee is five thousand dollars or more, the county court shall place such amount in a savings account of a bank or other financial institution or in interest-bearing obligations of the federal government. The condemner may submit to the court any preferences or suggestions it may have as to the manner and place of such deposit. The amount so deposited shall be insured by the Federal Deposit Insurance Corporation or other federally chartered or guaranteed form of deposit insurance. The risk of loss of any funds so deposited shall be on the condemner. Interest accruing from such deposited funds shall be paid to the condemner.If all the parties in interest waive the right of appeal, the county judge shall distribute the money deposited by the condemner forthwith in accordance with the award of the appraisers and as soon as deposited by the condemner. If the compensation finally awarded in respect to the property is less than the amount of the money so received by the condemnee, the court shall enter judgment against the condemnee for the amount that the condemnee has been overpaid, together with interest at the rate provided in section 45-104.02, as such rate may from time to time be adjusted, compounded annually from the date of withdrawal.Source   Laws 1959, c. 351, § 4, p. 1241;   Laws 1961, c. 369, § 3, p. 1143;   Laws 1969, c. 329, § 13, p. 1184;   Laws 1978, LB 917, § 4;   Laws 1985, LB 36, § 1;   Laws 1992, Fourth Spec. Sess., LB 1, § 13.  Annotations  If on appeal from the award of the appraisers at the county court proceedings, the compensation finally awarded is less than the amount of money previously received by the condemnee pursuant to a stipulation, the court shall enter judgment against the condemnee for the amount that the condemnee has been overpaid, together with interest at the rate provided for by section 45-104.01. Lincoln Branch, Inc. v. City of Lincoln, 245 Neb. 272, 512 N.W.2d 379 (1994). Where jury's final award covering all damages sustained by reason of the taking is less than the amount awarded by appraisers and deposited in the court by condemner, the condemner is entitled to be reimbursed by the condemnee for the difference, plus interest from the date of withdrawal by condemnee. Clearwater Corp. v. City of Lincoln, 207 Neb. 750, 301 N.W.2d 328 (1981). An owner of land taken by the Department of Roads through eminent domain proceedings, who has been paid and has accepted the award of damages, cannot later attack the taking by a collateral action. Bishop v. Department of Roads, 205 Neb. 760, 290 N.W.2d 193 (1980). Acceptance of payment of full amount of award is a waiver of right to appeal. McCook Live Stock Exchange Co. v. State, 173 Neb. 766, 115 N.W.2d 147 (1962).