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Neb. Rev. Stat. § 15-821

This is the official text of Neb. Rev. Stat. § 15-821, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.

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View Statute 15-821

Official statutory text

Special assessments on real estate in a city of the primary class shall be a lien from the date of the levy, and interest on all unpaid installments shall be payable annually. Such lien shall be perpetual and superior to all other liens upon the property except liens for taxes. In case of sale of any property for such tax or special assessment, the sale shall be governed by the general revenue law, except as otherwise provided by law, and the rights and limitations shall be the same as in other tax sales. Each installment shall draw interest at a rate not to exceed the rate of interest specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, payable annually, from levy until due; and installments delinquent shall draw interest at the rate specified in section 45-104.01 , as such rate may from time to time be adjusted by the Legislature, until paid.

Laws 1901, c. 16, § 91, p. 104;

R.S.1913, § 4565;

C.S.1922, § 3952;

C.S.1929, § 15-824;

Laws 1933, c. 136, § 17, p. 527;

C.S.Supp.,1941, § 15-824;

R.S.1943, § 15-821;

Laws 1980, LB 933, § 8;

Laws 1981, LB 167, § 9;

Laws 2020, LB1003, § 142.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.