General taxes; lien on real estate; priority.

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  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. General taxes; lien on real estate; priority.

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77-208. General taxes; lien on real estate; priority.

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

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).


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