All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214 . Commencing on that date taxes on real property shall be a first lien on the property taxed until paid or extinguished as provided by law. Taxes on personal property shall be a first lien upon the personal property of the person to whom assessed until paid.
Neb. Rev. Stat. § 77-203
Property taxes; when due; first lien
Applied in 17 court decisions — leading case AVG Partners I v. Genesis Health Clubs (2020)
Most recently applied in AVG Partners I v. Genesis Health Clubs (September 2020)
Laws 1903, c. 73, § 14, p. 390; R.S.1913, § 6302; Laws 1919, c. 163, § 1, p. 367; Laws 1921, c. 133, art
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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.