Nebraska § 57-227 Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes

Nebraska Statutes

§ 57-227 — Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes

Nebraska § 57-227

Ch. 57Minerals, Oil, and Gas

This text of Nebraska § 57-227 (Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes) 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. § 57-227 (2026).

Text

No estate or interest in land or minerals, including royalty interest, shall be subject to foreclosure or otherwise affected by virtue of any lien for taxes against any other estate or interest in such land or minerals owned by another person, firm, or corporation.

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Legislative History

Source: Laws 1957, c. 239, § 1, p. 800. Annotations: A mineral interest severed from the surface ownership remains real estate but may be listed on the tax rolls separate from the surface rights. If the owner of the surface rights so requests, severed mineral interests must be separately listed on the tax rolls. State ex rel. Svoboda v. Weiler, 205 Neb. 799, 290 N.W.2d 456 (1980).