Nebraska Revised Statutes
Neb. Rev. Stat. § 45-104.01 (2026)
Interest; political subdivisions; delinquent taxes; special assessments
✓ current as of July 2026
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Unless otherwise specifically provided, the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.
Notes of Decisions
Cited in 27
cases (2 in the last 5 years), 1983–2024 · leading case: Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999).
Ameritas Life Ins. Corp. v. Balka, 601 N.W.2d 508 (Neb. 1999). “ollowing the filing of cross-motions for summary judgment and an evidentiary hearing, the trial court ruled in favor of Ameritas and against Balka, Nuemberger, and Lancaster County, concluding, inter alia, that the Act did not provide for interest on recaptured personal property…”
Robertson v. Jacobs Cattle Co., 830 N.W.2d 191 (Neb. 2013). “” And Neb. Rev. Stat. § 45-104.01 (Reissue 2010) provides that interest be assessed at a rate of 14 percent per annum.”
AVG Partners I v. Genesis Health Clubs, 307 Neb. 47 (Neb. 2020). “In other words, the right to recover real estate taxes and assessments under a lease depends upon the wording of the lease contract.”
Ottaco Acceptance, Inc. v. Larkin, 733 N.W.2d 539 (Neb. 2007). “Young, 3 the owner of the property can redeem the property before delivery of a deed by paying the treasurer the amount shown on the certificate and all subsequent taxes, along with the interest specified by Neb. Rev. Stat. § 45-104.01 (Reissue 2004).”
Bituminous Cas. Corp. v. Deyle, 451 N.W.2d 910 (Neb. 1990). “Section 48-125(2) provides in part: When an attorney's fee is allowed pursuant to this section, there shall further be assessed against the employer an amount of interest on the final award obtained, computed from the date compensation was payable, as provided in section 48-119,…”
Abboud v. Papio-missouri River Dist., 571 N.W.2d 302 (Neb. 1997). “On November 13, 1992, Neb.Rev.Stat. § 76-711 (Reissue 1996) was amended to provide that [i]f an appeal is taken from the award of the appraisers by the condemner, the condemnee shall be entitled to interest from the date of deposit at the rate provided in section 45-104.”
Cont'l Resources v. Fair, 317 Neb. 391 (Neb. 2024). “See Neb. Rev. Stat. § 45-104.01 (Reissue 2010).”
Sherard v. State, 509 N.W.2d 194 (Neb. 1993). “Neb. Rev. Stat. § 45-104.01 (Reissue 1988) provides for an interest rate of 14 percent per annum.”
Cnty. of Lancaster v. Leonard, 715 N.W.2d 496 (Neb. 2006). “) Section 77-2010 provides that inheritance tax is due and payable 12 months after the date of death, with interest as specified in Neb. Rev. Stat. § 45-104.01 (Reissue 2004) at such rate as may be from time to time adjusted by the Legislature.”
Koterzina v. Copple Chevrolet, Inc., 542 N.W.2d 696 (Neb. 1996). “Section 48-125(2), in relevant part, states: When an attorney's fee is allowed pursuant to this section, there shall further be assessed against the employer an amount of interest on the final award obtained, computed from the date compensation was payable, as provided in…”
Thomas v. Omega Re-Bar, Inc., 451 N.W.2d 396 (Neb. 1990). “When an attorney's fee is allowed pursuant to this section, there shall further be assessed against the employer an amount of interest on the final award obtained, computed from the date compensation was payable, as provided in section 48-119, at a rate equal to the rate of…”
Welch v. Welch, 519 N.W.2d 262 (Neb. 1994). “02 provided that interest accrued at the rate specified by Neb. Rev. Stat. § 45-104.01 (Reissue 1988), which prescribed a flat rate of 14 percent per annum.”
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