Nebraska Revised Statutes

Neb. Rev. Stat. § 14-557 (2026)

Taxes and assessments; lien upon real estate

✓ current as of July 2026

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All general municipal taxes levied upon real estate within a city of the metropolitan class shall be a first lien upon the real estate upon which such taxes are levied and take priority over all other encumbrances and liens on such real estate. All special assessments regularly levied within a city of the metropolitan class shall be a perpetual lien on the real estate assessed from the date of levy until paid irrespective of the county in which such real estate is situated, but shall be subject to all general taxes. The lien of all general municipal taxes levied on personal and real property within a city of the metropolitan class shall be governed by the general revenue laws of this state.

Notes of Decisions

Cited in 3 cases, 1983–2014 · leading case: Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006).

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Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006). · cites it 3× “Rather, it appears from the record and the briefs that INA’s assignments of error on appeal, and the City’s assignment of error on cross-appeal, present a single legal issue: whether the City’s special assessment liens are extinguished by the sheriff’s sale if the proceeds of…”

SID No. 424 v. Tristar Mgmt., 288 Neb. 425 (Neb. 2014). · cites it 2× “§ 77-203 (Reissue 2009) (“taxes on real property shall be a first lien”); Neb. Rev. Stat. § 14-557 (Reissue 2012) (“general municipal taxes upon real estate [levied by cities of the metropolitan class] shall be a first lien”).”

United States Nat'l Bank v. Atlas Auto Body, Inc., 335 N.W.2d 288 (Neb. 1983). · cites it 4× “For but a few examples, see Neb.Rev.Stat. §§ 14-557, 15-819, 16-702, 21-323 (Reissue 1977), and §§ 77-203 and 77-208 (Reissue 1981).”

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