US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 2
                      DEFINITIONS -- GENERAL PROVISIONS
    63-206.  LIEN OF PROPERTY TAXES. (1) All property taxes levied upon real
property shall be a first and prior lien upon the real property assessed
therefor, and shall only be discharged by the payment or cancellation of the
property taxes as provided in this title.
    (2)  In addition, all property taxes levied upon personal property or
operating property shall be a first and prior lien upon that property and the
personal, operating or real property of the same owner thereof, whether the
property is exempt from execution or not, and no personal property or
operating property of any kind shall be exempt from such lien, except as
otherwise provided by law. Such lien shall attach as of the first day of
January in that year, or as of the date of entry into the state, or as of the
date the property became subject to property taxation, and shall be discharged
only by the payment or cancellation of the property taxes as provided in this
title.
    (3)  Property tax liens shall be perpetual and continuous on all personal,
operating and real property.
    (4)  It shall be unlawful for any person, corporation or other owner of
real property to destroy the lien of taxes provided for in this section by
removing any improvements therefrom or cutting and removing the standing
timber thereon without first securing the payment of all delinquencies upon
such real property, and property taxes for the year in which such improvements
or timber are removed. The lien upon any such improvements or timber shall
continue after such improvements have been removed or the timber cut from such
real property. Such taxes shall be due and collectible immediately upon the
commencement of the severance and unless paid upon the demand of the tax
collector it shall be the duty of the county attorney to commence an action
for the collection of such taxes in the district court of the county in which
the property is situated. Such improvements or timber may be levied upon and
sold in the same manner as is now provided by law for the sale of real
property upon execution, and the county or any taxing unit affected may
maintain an action in the proper court for injunction to restrain the removal
of any improvements or the cutting or removal of standing timber from any real
property against which there are any unpaid property taxes.