Nebraska Statutes

§ 15-819 — Personal property tax; lien upon personal property

Nebraska § 15-819
JurisdictionNebraska
Ch. 15Cities of the Primary Class

This text of Nebraska § 15-819 (Personal property tax; lien upon personal property) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Neb. Rev. Stat. § 15-819 (2026).

Text

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.

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Legislative History

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.

Nearby Sections

15
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Bluebook (online)
Nebraska § 15-819, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/15-819.