Special assessments; lien on real estate; priority.
Neb. Rev. Stat. § 77-209
in effect77-209. 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.
Laws 1903, c. 73, § 18, p. 391; R.S.1913, § 6306; Laws 1921, c. 133, art. II, § 7, p. 548; C.S.1922, § 5826; C.S.1929, § 77-207; R.S.1943, § 77-209.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-209Fetched: 10/20/2026
