Nebraska § 77-208 General taxes; lien on real estate; priority

Nebraska Statutes

§ 77-208 — General taxes; lien on real estate; priority

Nebraska § 77-208

Ch. 77Revenue and Taxation

This text of Nebraska § 77-208 (General taxes; lien on real estate; priority) 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. § 77-208 (2026).

Text

The first lien upon real estate under section  77-203  shall take priority over all other encumbrances and liens thereon.

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Legislative History

Source: Laws 1903, c. 73, § 17, p. 391; R.S.1913, § 6305; Laws 1921, c. 133, art. II, § 6, p. 547; C.S.1922, § 5825; C.S.1929, § 77-206; R.S.1943, § 77-208. Annotations: Special assessments are inferior to lien of general taxes. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945); County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945); Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934). Irrigation district assessments are first lien on land, and are prior to existing mortgage lien. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).