Nebraska Statutes
§ 77-208 — General taxes; lien on real estate; priority
Nebraska·Ch. 77 Revenue and Taxation
The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.
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Related
In Re: Mba Poultry, L.L.C., Debtor. Bird Watchers, L.L.C. v. Johnson County, Nebraska
295 F.3d 886 (Eighth Circuit, 2002)
In Re Mba Poultry, LLC
261 B.R. 9 (D. Nebraska, 2001)
Opinion No. (1981)
(Nebraska Attorney General Reports, 1981)
Bird Watchers, LLC v. Johnson County, NE
(Eighth Circuit, 2002)
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).
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined