All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property shall be a first lien on the property taxed until paid or extinguished as provided by law. Taxes on personal property shall be a first lien upon the personal property of the person to whom assessed until paid.

Source

  • Laws 1903, c. 73, § 14, p. 390;
  • R.S.1913, § 6302;
  • Laws 1919, c. 163, § 1, p. 367;
  • Laws 1921, c. 133, art. II, § 3, p. 547;
  • C.S.1922, § 5822;
  • C.S.1929, § 77-203;
  • Laws 1933, c. 134, § 1, p. 513;
  • Laws 1935, c. 151, § 1, p. 557;
  • Laws 1937, c. 167, § 2, p. 636;
  • Laws 1939, c. 98, § 2, p. 421;
  • Laws 1941, c. 157, § 2, p. 607;
  • C.S.Supp.,1941, § 77-1959;
  • R.S.1943, § 77-203;
  • Laws 1959, c. 354, § 4, p. 1249;
  • Laws 1969, c. 645, § 1, p. 2559;
  • Laws 1971, LB 945, § 3;
  • Laws 1997, LB 269, § 35;
  • Laws 1998, LB 1104, § 7.

Terms Used In Nebraska Statutes 77-203

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
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