NE Code § 76-726 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-726 - Costs, expenses, fees; awarded; when.

76-726.  Costs, expenses, fees; awarded; when.(1) The court having jurisdiction of a proceeding instituted by an agency as defined in section 76-1217 to acquire real property by condemnation shall award the owner of any right, title, or interest in such real property such sum as will, in the opinion of the court, reimburse such owner for his or her reasonable costs, disbursements, and expenses, including reasonable attorney's, appraisal, and engineering fees, actually incurred because of the condemnation proceedings if (a) the final judgment is that the agency cannot acquire the real property by condemnation or (b) the proceeding is abandoned by the agency. If a settlement is effected, the court may award to the plaintiff reasonable expenses, fees, and costs.(2) The court having jurisdiction of a proceeding instituted by a condemnee under section 76-705 shall award the condemnee such sum as will, in the opinion of the court, reimburse the condemnee for his or her reasonable costs, disbursements, and expenses, including reasonable attorney's, appraisal, and engineering fees, actually incurred as a result of the taking of or damage to the condemnee's property if (a) the court renders a judgment in favor of the condemnee or (b) a settlement is effected.Source  Laws 1989, LB 254, § 30.Annotations  An affidavit is admissible to introduce evidence relating to an award of attorney fees under this section. TransCanada Keystone Pipeline v. Nicholas Family, 299 Neb. 276, 908 N.W.2d 60 (2018). "Incurred" under the plain language of this section means that landowners be indebted to counsel for services rendered and that the fees charged be reasonable. TransCanada Keystone Pipeline v. Nicholas Family, 299 Neb. 276, 908 N.W.2d 60 (2018). Landowners seeking the reimbursement of fees owed under this section need not show that the fees sought were actually paid, but only that they were actually incurred. TransCanada Keystone Pipeline v. Nicholas Family, 299 Neb. 276, 908 N.W.2d 60 (2018). Under subsection (2) of this section, the court encompassed in the expression "the court having jurisdiction of a proceeding instituted by a condemnee under section 76-705" includes the district court to which an appeal is taken under section 76-715. The provision in subsection (2) of this section allowing an award of attorney fees when "(a) the court renders a judgment in favor of the condemnee or (b) a settlement is effected" authorizes the district court as well as the county court to award attorney fees upon the happening of either (a) or (b). Armstrong v. County of Dixon, 282 Neb. 623, 808 N.W.2d 37 (2011). Subsection (1) of this section gives the county court jurisdiction to award all reasonable costs, disbursements, expenses, and fees actually incurred by a party in resisting a condemnation proceeding after it is filed and before it is abandoned, whether or not such resistance occurs in the county court. City of Gordon v. Ruse, 268 Neb. 686, 687 N.W.2d 182 (2004). Under subsection (1) of this section, a court-ordered award of costs, expenses, and attorney fees is appropriate only in connection with a proceeding initiated by an agency seeking to acquire real property by condemnation. Simon v. City of Omaha, 267 Neb. 718, 677 N.W.2d 129 (2004).