§ 77-207 — Delinquent taxes; interest

All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the same as the tax upon which the interest accrues.

Legislative History

Source: Laws 1903, c. 73, § 150, p. 442; R.S.1913, § 6479; C.S.1922, § 6002; Laws 1925, c. 43, § 10, p. 172; C.S.1929, § 77-1907; 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, § 77-207; Laws 1969, c. 646, § 1, p. 2563; Laws 1979, LB 84, § 1; Laws 1980, LB 933, § 29; Laws 1981, LB 167, § 38. Annotations: Penalty of interest is that which the Legislature has fixed as an inducement to pay taxes. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).