Unless otherwise specifically provided, the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.
Neb. Rev. Stat. § 45-104.01
Interest; political subdivisions; delinquent taxes; special assessments
Applied in 18 court decisions — leading case Welch v. Welch (1994)
Most recently applied in Continental Resources v. Fair (August 2024)
Laws 1981, LB 167, § 1; Laws 1992, Fourth Spec
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.