All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the first lien of general taxes under section 77-203 .
Neb. Rev. Stat. § 77-209
Special assessments; lien on real estate; priority
Applied in 4 court decisions — leading case Mba Poultry Llc v. US Llc Dapec Inc
Most recently applied in In Re: Mba Poultry, L.L.C., Debtor. Dapec, Inc. v. Small Business Administration, U.S., City of Tecumseh, Interested Party, the Money Store Bird Watchers, L.L.C., Interested Parties/appellees. Dapec, Inc. v. Small Business Administration, U.S., City of Tecumseh, Interested Party/appellant (May 2002)
Laws 1903, c. 73, § 18, p. 391; R.S.1913, § 6306; 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.