Irrigation district is not a municipal corporation, and levy of taxes to pay judgment against it could not be made under this section. Loup County v. Rumbaugh, 151 Neb. 563, 38 N.W.2d 745 (1949).
Remedy is furnished to compel payment of judgments secured against governmental subdivisions. Madison County v. School Dist. No. 2, 148 Neb. 218, 27 N.W.2d 172 (1947).
By providing a method of payment of judgment against county, policy of state is shown that judgment should not be a lien on specific county property. Fremont Foundry & Machine Co. v. Saunders County, 136 Neb. 101, 285 N.W. 115 (1939).
This section is not repealed by Omaha charter. Benner v. County Board of Douglas County, 121 Neb. 773, 238 N.W. 735 (1931).
Judgment for damages for breach of contract with school teacher must be collected from special levy. State ex rel. Hadsell v. Putnam, 103 Neb. 846, 174 N.W. 609 (1919).
Judgment becomes dormant after five years, if no levy is made and no proceedings begun to compel levy. Levy of tax to pay judgment will not revive it. Alter v. State of Nebraska, ex rel. Kountze Bros., 62 Neb. 239, 86 N.W. 1080 (1901).
Where judgments are rendered subsequent to general levy, it is duty of county board to make special levy. Jackson v. Washington County, 34 Neb. 680, 52 N.W. 169 (1892).