Nebraska Statutes 15-819. Personal property tax; lien upon personal property
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Taxes assessed upon personal property in a city of the primary class shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the city treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.
Source
- Laws 1901, c. 16, § 89, p. 103;
- R.S.1913, § 4563;
- C.S.1922, § 3950;
- R.S.1943, § 15-819;
- Laws 1993, LB 121, § 134;
- Laws 2020, LB1003, § 141.
Terms Used In Nebraska Statutes 15-819
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Personal property: All property that is not real property.