No estate or interest in land or minerals, including royalty interest, shall be subject to foreclosure or otherwise affected by virtue of any lien for taxes against any other estate or interest in such land or minerals owned by another person, firm, or corporation.
Neb. Rev. Stat. § 57-227
Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes
Laws 1957, c. 239, § 1, p. 800.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.