2006 Nebraska Revised Statutes - § 77-208 — General taxes; lien on real estate; priority.

Section 77-208
General taxes; lien on real estate; priority.

The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.

Source:

Laws 1903, c. 73, § 17, p. 391

R.S.1913, § 6305

Laws 1921, c. 133, art. II, § 6, p. 547

C.S.1922, § 5825

C.S.1929, § 77-206

Annotations:

Special assessments are inferior to lien of general taxes. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945); County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945); Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934).

Irrigation district assessments are first lien on land, and are prior to existing mortgage lien. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).

~Reissue Revised Statutes of Nebraska