All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the same as the tax upon which the interest accrues.
Neb. Rev. Stat. § 77-207
Delinquent taxes; interest
Applied in 4 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, § 150, p. 442; R.S.1913, § 6479; C.S.1922, § 6002; Laws 1925, c. 43, § 10, p. 172; C.S.1929, § 77-1907; Laws 1933, c. 134, § 1, p. 513; Laws 1935, c. 151, § 1,…
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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.