Neb. Rev. Stat. §§ 14-557
Current with changes through the 2024 First Special Legislative Session
All general municipal taxes levied upon real estate within a city of the metropolitan class shall be a first lien upon the real estate upon which such taxes are levied and take priority over all other encumbrances and liens on such real estate. All special assessments regularly levied within a city of the metropolitan class shall be a perpetual lien on the real estate assessed from the date of levy until paid irrespective of the county in which such real estate is situated, but shall be subject to all general taxes. The lien of all general municipal taxes levied on personal and real property within a city of the metropolitan class shall be governed by the general revenue laws of this state.
Neb. Rev. Stat. §§ 14-557