Neb. Rev. Stat. §§ 39-1615
One-tenth of the total amount assessed against each lot or parcel of land shall become delinquent in fifty days after the date of such levy; one-tenth in one year; one-tenth in two years; one-tenth in three years; one-tenth in four years; one-tenth in five years; one-tenth in six years; one-tenth in seven years; one-tenth in eight years; and one-tenth in nine years, unless a different number of yearly payments shall be fixed by the board of trustees as permitted under section 39-1626. Each of such installments, except the first, shall draw interest at a rate not exceeding 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 the time of the levy, provided for by sections 39-1601 to 39-1636, until the same shall become delinquent; and after the same becomes delinquent, interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be paid thereon from the date the same is delinquent until paid; Provided, all of the installments may be paid at one time on any lot or land within fifty days from the date of such levy without interest. If so paid within fifty days, such lot or land shall be exempt from any lien or charge therefor.
Neb. Rev. Stat. §§ 39-1615