Neb. Rev. Stat. § 77-623

For purposes of certifying values pursuant to section 13-509 , the county assessor shall include the railroad company value as certified by the Property Tax Administrator pursuant to section 77-621 . The taxes so levied shall be included upon the personal property tax roll and be due and payable in the same manner as personal property taxes pursuant to sections 77-203 and 77-204 . From the date the taxes are due and payable, the taxes shall be a first lien upon the personal property of the railroad company to whom assessed until paid. The procedure for the collection of any delinquent tax pursuant to this section shall be that used for the collection of personal property tax.