There Is a Newer Version of the Nebraska Revised Statutes
  1. 2025 Nebraska Rev. Stat.
  2. 2024 Nebraska Rev. Stat.
  3. 2023 Nebraska Rev. Stat.
  4. 2009 Nebraska Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2009 Nebraska Code
Chapter 15 CITIES OF THE PRIMARY CLASS
15-819 Personal property tax; lien upon personal property.

15-819. Personal property tax; lien upon personal property.

Taxes assessed upon personal property in the city shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.

Source
    Laws 1901, c. 16, § 89, p. 103;
    R.S.1913, § 4563;
    C.S.1922, § 3950;
    R.S.1943, § 15-819;
    Laws 1993, LB 121, § 134.



Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.