Nebraska Statutes 14-557. Taxes and assessments; lien upon real estate
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All general municipal taxes levied upon real estate within a city of the metropolitan class shall be a first lien upon the real estate upon which such taxes are levied and take priority over all other encumbrances and liens on such real estate. All special assessments regularly levied within a city of the metropolitan class shall be a perpetual lien on the real estate assessed from the date of levy until paid irrespective of the county in which such real estate is situated, but shall be subject to all general taxes. The lien of all general municipal taxes levied on personal and real property within a city of the metropolitan class shall be governed by the general revenue laws of this state.
Source
- Laws 1921, c. 116, art. IV, § 45, p. 491;
- C.S.1922, § 3671;
- C.S.1929, § 14-548;
- R.S.1943, § 14-557;
- Laws 1963, c. 50, § 1, p. 227;
- Laws 2022, LB800, § 203.
Terms Used In Nebraska Statutes 14-557
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801