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Nebraska Revised Statutes

Neb. Rev. Stat. § 77-207 (2026)

Delinquent taxes; interest

✓ current as of July 2026
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All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the same as the tax upon which the interest accrues.

Notes of Decisions
Cited in 8 cases, 1939–2020 · leading case: AVG Partners I v. Genesis Health Clubs, 307 Neb. 47 (Neb. 2020).
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AVG Partners I v. Genesis Health Clubs, 307 Neb. 47 (Neb. 2020). · cites it 2× “71 It is a general rule that in the absence of an express statute to the contrary, interest, penalties, and costs collected on delinquent taxes follow the tax.”
Matter of Davison, 106 B.R. 1021 (Bankr. D. Neb. 1989). · cites it 4× “The question before the court is whether Johnson County is entitled to be paid interest after confirmation of the reorganization plan at the statutory rate of fourteen percent per annum pursuant to Neb.Rev.Stat. § 77-207 (Reissue 1986) and § 45-104.”
Drainage Dist. No. 1 v. Kirkpatrick-Pettis Co., 300 N.W. 582 (Neb. 1941). · cites it 2× “From the entire record it appears that the intervener does not in any manner aver or rely upon collusion or fraud on the part of the parties to the lawsuit in which it seeks to become a party. In effect, it presents questions of law only as the foundation of its claim, and it…”
Adams v. United States Nat'l Bank, 22 N.W.2d 297 (Neb. 1946). · cites it 4× “Section 77-207, R. S. 1943, provides: “All delinquent taxes shall draw interest at the rate of seven per cent per annum from the date they become delinquent * * * .”
Matter of Bantam, 120 B.R. 530 (Bankr. D. Neb. 1990). · cites it 4× “I conclude that the County is to be paid interest at the prevailing market rate and not at the fourteen (14%) percent rate provided in Neb.Rev.Stat. §§ 77-207 (1986) and 45-104.”
Matter of Cooper, 124 B.R. 797 (Bankr. D. Neb. 1990). · cites it 2× “g., 11 U.S.C. § 1129 (b)(2)(A)(i), (ii). Accordingly, the County of Seotts Bluff, Nebraska is entitled to be paid interest on its post-petition tax claim at the statutory rate of interest provided by Neb.”
Polenz v. City of Ravenna, 18 N.W.2d 510 (Neb. 1945). · cites it 2× “1922, and section 77-207, Comp. St. 1929. This provision now is: “All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the…”
Union Cent. Life Ins. v. Cover, 289 N.W. 331 (Neb. 1939). · cites it 2× “Defendant cites section 77-207, Comp. St. 1929, which is as follows: “All special assessments, regularly assessed .”
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