Effective August 30, 2009, Nebraska Revised Statutes §30-24,125 provides for the collection of personal property by affidavit. NEB. REV. STAT. § 30-24,125 (2014). Thirty days after the death of the decedent, any person indebted to him or her or having possession of his or her personal property shall pay or deliver the same to a person claiming to be the decedent's successor upon being presented an affidavit made by or on behalf of the successor which states:

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  the value of all personal property in the decedent’s estate, less liens and encumbrances, does not exceed $50,000.00;

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  thirty days have elapsed since the death of the decedent as shown in a certified or authenticated copy of the decedent’s death certificate attached to the affidavit;

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  the claiming successor’s relationship to the decedent or, if there is no relationship, the basis of the successor’s claim to the personal property;

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  the person or persons claiming as successors under the affidavit swear or affirm that all statements in the affidavit are true and material and further acknowledge that any false statement may subject the person or persons to penalties relating to perjury under section 28-915;

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  no application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction; and

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  the claiming successor is entitled to payment or delivery of the property.

NEB. REV. STAT. § 30-24,126 provides:

“The person paying, delivering, transferring, or issuing personal property or the evidence thereof pursuant to affidavit is discharged and released to the same extent as if he or she dealt with a personal representative of the decedent. He or she is not required to see the application of the personal property or evidence thereof or to inquire into the truth of any statement in the affidavit. If any person to whom an affidavit is delivered refuses to pay, deliver, transfer, or issue any personal property or evidence thereof, it may be recovered or its payment, delivery, transfer, or issuance compelled upon proof of their right in a proceeding brought for the purpose by or on behalf of the persons entitled thereto. Any person to whom payment, delivery, transfer or issuance is made is answerable and accountable therefor to any personal representative of the estate or to any other person having superior right.”

Do not be concerned with the provisions of a decedent's unprobated will when a proper affidavit is submitted pursuant to the Nebraska small estates procedure. Do not inquire beyond the fact of the affidavit into the truth of any statement contained therein. However, do not pay an underpayment based on an affidavit if it is obvious that the facts on the affidavit are incorrect. For example, if the affidavit states that 40 days had elapsed since decedent's death and the affidavit was signed only 20 days after the date of death, the affidavit is clearly incorrect, and we cannot pay the underpayment to the affiant.

NEB. REV.STAT. § 30-24,127 and § 30-24,128 provide for summary closing of estates which, less liens and encumbrances, do not exceed in value the homestead allowance, exempt property, the family allowance, costs and expenses of administration, reasonable funeral expenses, and reasonable and necessary medical and hospital expenses of the last illness of a decedent. In such cases, there will be a personal representative to whom an underpayment may be paid before the estate is summarily closed. NEB. REV. STAT. § 30-24,128(b) provides:

“If no actions or proceedings involving the personal representative are pending in the court one year after the closing statement is filed, the appointment of the personal representative terminates.”