Nebraska Revised Statutes

Neb. Rev. Stat. § 77-208 (2026)

General taxes; lien on real estate; priority

✓ current as of July 2026

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The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.

Notes of Decisions

Cited in 4 cases, 1945–2002 · leading case: In re MBA Poultry, L.L.C., 261 B.R. 9 (D. Neb. 2001).

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In re MBA Poultry, L.L.C., 261 B.R. 9 (D. Neb. 2001). · cites it 2× “In support of this argument, it notes that another statute, Neb.Rev.Stat. Ann. § 77-208 (Michie 1996), specifically addresses the question of priority as between real estate tax liens and other types of encumbrances on real property, such as mortgages, by stating: The first lien…”

In Re Mba Poultry, LLC, 261 B.R. 9 (D. Neb. 2001). · cites it 2× “In support of this argument, it notes that another statute, Neb.Rev.Stat. Ann. § 77-208 (Michie 1996), specifically addresses the question of priority as between real estate tax liens and other types of encumbrances on real property, such as mortgages, by stating: The first lien…”

Bird Watchers, LLC v. Johnson Cnty., NE (8th Cir. 2002). “" Neb. Rev. Stat. § 77-208 . Unlike section 77- 203, section 77-208 says nothing about personal property taxes.”

Cnty. of Garden v. Schaaf, 17 N.W.2d 874 (Neb. 1945). “Sections 77-208 and 77-209, R. S. 1943, provide that general taxes are a first lien on real estate, and special assessments are subject to the lien of the general taxes.”

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