Taxes assessed upon personal property in a city of the primary class shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the city treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.
Neb. Rev. Stat. § 15-819
Personal property tax; lien upon personal property
Laws 1901, c. 16, § 89, p. 103; R.S.1913, § 4563; C.S.1922, § 3950; R.S.1943, § 15-819; Laws 1993, LB 121, § 134; Laws 2020, LB1003, § 141.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.