Section 350-15-005 - PROPERTY TAXES005.01 Property taxes paid by the lessee. 005.01A Each state agency and governmental subdivision that has leased taxable property upon which the taxes are to be paid by the lessee, shall on or before October 15, provide the assessor of the county in which the property is located, the name and address of the lessee to whom the property tax statement should be sent. If the governmental entity has provided this information pursuant to REG-15-004.02 and the identity of the lessee has not changed, the governmental entity is not required to provide this information a second time.005.01B Taxes on property assessed to the lessee shall be due and payable in the same manner as all other property taxes. 005.01B(1) All taxes assessed to the lessee shall be due and payable on December 31 of each year. One-half of the property taxes become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except in counties having a population of more than one hundred thousand. In counties with a population of more than one hundred thousand, the delinquent dates are April 1 and August 1 next following the date the taxes become due. 005.01C As of December 31, all taxes assessed to the lessee shall become a first lien upon the personal property of the lessee until paid. No lien or attachment shall be attached to the property of the state or the governmental subdivisions for failure of the lessee to pay the taxes.005.01D At least 20 days prior to the issuance of distress warrants, the county treasurer shall mail a notice of delinquent taxes to the lessee and state agency or governmental subdivision advising them that if full payment of the taxes is not received by September 1 next after the due date, distress warrants will be issued and delivered to the county sheriff for collection.005.01E Neither the state nor a governmental subdivision is obligated to pay the taxes upon failure of the lessee to pay.005.01F The state or governmental subdivision may request the assessor to send the tax statement to it, rather than the lessee, voluntarily pay the taxes for the lessee and collect the tax from the lessee as part of the lease payment.005.02 Property taxes paid by the state or governmental subdivision. 005.02A Each state agency and governmental subdivision that has property upon which the taxes are to be paid by the entity shall, on or before October 15, provide the assessor of the county in which the property is located, the name and address to whom the property tax statement should be sent. 005.02A(1) All taxes charged to a state agency or governmental subdivision shall be due and payable and delinquent on the same dates as outlined in REG-15-005.01B(1)(1).005.03 As of December 31, all taxes assessed to a state agency or governmental subdivision for unleased taxable property shall become a first lien upon the property of the state agency or governmental subdivision until paid.350 Neb. Admin. Code, ch. 15, § 005