(A) Upon the payment of the license fee, the person designated by the licensing authority shall issue to the owner of a dog a license certificate and a metallic tag for each dog so licensed. The metallic tags shall be properly attached to the collar or harness of all dogs so licensed and shall entitle the owner to keep or harbor that dog until April 30 following the licensing.
(B) In the event that a license tag is lost and upon satisfactory evidence that the original tag was issued in accordance with the provisions herein, the person designated by the licensing authority shall issue a duplicate or new tag for the balance of the year for which the license tax has been paid and shall charge and collect a fee set by resolution of the Board of Trustees for each duplicate or new tag so issued. All license fees and collections shall be immediately credited to the General Fund. It shall be the duty of the person designated by the licensing authority to issue tags of a suitable design that are different in appearance each year.
Statutory reference:
Related provisions, see Neb. Rev. Stat. 17-526 and 54-603