77-209. Special assessments; lien on real estate; priority.
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.
Source
Annotations
All special taxes are a lien, subject to the lien of general taxes, and superior to all other encumbrances and liens. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945).
Proceeds of tax foreclosure are applied, first, to the payment of costs; second, to the payment of general taxes; and the remainder, if insufficient to pay special assessments, to be prorated equitably upon special assessments due. County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945).
Charges for irrigation water sold and delivered are not special assessments for which a lien is given. Union Central Life Ins. Co. v. Cover, 137 Neb. 260, 289 N.W. 331 (1939).
On tax foreclosure, general taxes are superior to special assessments. Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934).
Where notice to landowners is not given, lien of special assessments will be held subject to liens of recorded mortgages. Board of Commissioners of Hamilton County v. Northwestern Mut. Life Ins. Co., 114 Neb. 596, 209 N.W. 256 (1926).
Lien for special assessments due to city was inferior to perfected lien of agency of United States. United States v. Hauff, 267 F.Supp. 390 (D. Neb. 1966).
Proceeds of sale of real estate of bankrupt corporation were allocated first to county for real estate taxes. In re Independent Truckers, Inc., 226 F.Supp. 440 (D. Neb. 1963).
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.