Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1862 (2026)

Real property taxes and special assessments; extinguishment after fifteen years; year 1943 and prior thereto; subsequent years

✓ current as of July 2026
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(1) Any and all taxes and special assessments, together with interest, penalty, and costs, levied upon any real property, and any lien created thereby in this state and due to this state or to any county or other political subdivision thereof, becoming delinquent in the calendar year 1943 or any prior year, are hereby released and extinguished forever.

(2) Any and all taxes and special assessments, together with interest, penalty, and costs, levied upon any real property, and any lien created thereby in this state and due to this state or to any county or other political subdivision thereof, becoming delinquent in the calendar year 1944, or any subsequent year, are hereby released and extinguished forever upon the expiration of fifteen years after the date upon which the tax or special assessment became or shall become delinquent.

Notes of Decisions
Cited in 1 case, 2006–2006 · 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). “Special *959 assessments levied by cities, villages, and special improvement districts are also a lien on the real estate, second only to the first lien of general taxes.”
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