Neb. Rev. Stat. » Chapter 46
Nebraska Revised Statutes

Neb. Rev. Stat. § 46-555 (2026)

Taxes; levy; lien; collection

✓ current as of July 2026
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It shall be the duty of the officer or body having authority to levy taxes within each county, city and county, or village, to levy the taxes and special assessments as provided in sections 46-501 to 46-573 and it shall be the duty of all county, or city and county officials, charged with the duty of collecting taxes, to collect such taxes and special assessments in the time, form and manner and with like interest and penalties as county or city and county taxes are collected and when collected to pay the same to the district ordering its levy or collection. The payment of such collections shall be made through the secretary of the district and paid into the depository thereof to the credit of the district. All taxes and assessments made under sections 46-501 to 46-573 together with all interest thereon and penalties for default in payment thereof, and all costs in collecting the same, shall until paid constitute a perpetual lien on a parity with the tax lien of general, state, county, city, village or school taxes and no sale of such property to enforce any general, state, county, city, village or school tax or other liens, shall extinguish the perpetual lien of such taxes and assessments.

Notes of Decisions
Cited in 2 cases, 1950–2006 · leading case: Nebraska Mid-State Reclamation Dist. v. Hall Cnty., 41 N.W.2d 397 (Neb. 1950).
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Nebraska Mid-State Reclamation Dist. v. Hall Cnty., 41 N.W.2d 397 (Neb. 1950). · cites it 2× “However, “Such owner of lands specially assessed for special direct benefits shall have notice, hearing, the right of appeal and be governed by the provision of section 46-555 (46-554).” Section 46-554 provides that prior to the first day of *418 July of each year in which…”
Ina Grp., LLC v. Young, 716 N.W.2d 733 (Neb. 2006). · cites it 2× “Finally, the City contends that a purchaser at a tax foreclosure sale must pay subsequent taxes and special assessments prior to delivery of a sheriff’s deed, pursuant to § 77-1913, which requires a purchaser to pay “subsequent taxes levied and assessed against the property.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.