77-203. Property taxes; when due; first lien.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214 . Commencing on that date taxes on real property shall be a first lien on the property taxed until paid or extinguished as provided by law. Taxes on personal property shall be a first lien upon the personal property of the person to whom assessed until paid.

1. First lien

2. Miscellaneous

1. First lien

All general real property taxes are a first lien. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945).

Lien of taxes is not satisfied by statutory sale of property, but the sale only operates to transfer the lien to the purchaser. Coffin v. Old Line Life Ins. Co., 138 Neb. 857, 295 N.W. 884 (1941).

Special assessments are subsequent to general taxes in distribution of proceeds of tax foreclosure sale. Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934).

Since taxes are required to be paid and are a first lien on land, agreement to pay taxes and highest rate of interest is usurious and invalidates mortgage to extent of usury. Matthews v. Guenther, 120 Neb. 742, 235 N.W. 98 (1931).

Taxes take precedence over all other liens. Merriam v. Goodlett, 36 Neb. 384, 54 N.W. 686 (1893); Mutual Ben. Life Ins. Co. v. Siefken, 1 Neb. Unof. 860, 96 N.W. 603 (1901).

Lien of taxes due to county was inferior to perfected loan of agency of United States. United States v. Hauff, 267 F.Supp. 390 (D. Neb. 1966).

Proceeds of sale of real estate of bankrupt corporation were allocated first to county for real estate taxes. In re Independent Truckers, Inc., 226 F.Supp. 440 (D. Neb. 1963).

2. Miscellaneous

Under this section, property tax liability is not determinable or chargeable until December 31 following the prior year. Under this section, property tax liability is not apportionable between the real estate life tenant and the remaindermen. In re Estate of Olsen, 254 Neb. 809, 579 N.W.2d 529 (1998).

Where right to levy certain taxes is clearly conferred on cities of metropolitan class, such cities may supply the details necessary for full exercise of such power. Chicago & N. W. Ry. Co. v. Bauman, 132 Neb. 67, 271 N.W. 256 (1937).

Life tenant should pay taxes on land during continuance of his estate. Spiech v. Tierney, 56 Neb. 514, 76 N.W. 1090 (1898).