The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.
Neb. Rev. Stat. § 77-208
General taxes; lien on real estate; priority
Applied in 3 court decisions — leading case In Re Mba Poultry, LLC (2001)
Most recently applied in In Re: Mba Poultry, LLC (May 2002)
Laws 1903, c. 73, § 17, p. 391; R.S.1913, § 6305; Laws 1921, c. 133, art
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.