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

Neb. Rev. Stat. § 77-209 (2026)

Special assessments; lien on real estate; priority

✓ current as of July 2026
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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 first lien of general taxes under section 77-203.

Notes of Decisions
Cited in 8 cases, 1954–2015 · 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). “See §§ 77-203 and 77-208. 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.”
In re MBA Poultry, L.L.C., 251 B.R. 82 (Bankr. D. Neb. 2000). · cites it 6× “§ 77-209. DA-PEC objects to the City’s claim and asserts that the City’s lien is junior and subordinate to DAPEC’s construction lien *84 under NEB.”
In re Indep. Truckers, Inc., 226 F. Supp. 440 (D. Neb. 1963). · cites it 2× “The Treasurer of 'Douglas County, Nebraska, claims a first priority lien for the 1960 county and state and 1961 city tax which became a lien on January 1, 1961, pursuant to Section 77-209, Reissue Revised Statutes of the State of Nebraska, 1943, totalling $3,820.”
In re MBA Poultry, L.L.C., 261 B.R. 229 (D. Neb. 2001). · cites it 10× “The issue of whether the City’s lien has priority over DAPEC’s claimed construction hen or security interest in fixtures hinges upon whether delinquent water and sewer charges are “special assessments” within the meaning of Neb.Rev.Stat.Ann. § 77-209 (Michie 1995).”
Echo Fin. v. Peachtree Props. (Neb. Ct. App. 2015). · cites it 4× “Sarpy County argues that pursuant Decisions of the Nebraska Court of Appeals 904 22 NEBRASKA APPELLATE REPORTS to Neb. Rev. Stat. § 77-209 (Reissue 2009), its special assess- ments are junior only to the first lien of general taxes.”
Belza v. Vill. of Emerson, 64 N.W.2d 214 (Neb. 1954). “1922; § 17-702, R. S. Supp., 1953. The time provided by law for certification of taxes assessed by a city or village is July 15 of the year when the tax is assessed.”
In Re Mba Poultry, LLC, 251 B.R. 82 (Bankr. D. Neb. 2000). · cites it 6× “§ 77-209. DAPEC objects to the City's claim and asserts that the City's lien is junior and subordinate to DAPEC's construction lien *84 under NEB.”
Dapec v. Sba (8th Cir. 2002). “Neb. Rev. Stat. § 77-209 . According to Tecumseh, its sewer and water bills have priority because its ordinances authorize a delinquent sewer or water bill "to be -14- collected as a special tax in the manner provided by law.”
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.