Statutes, codes, and regulations
Nebraska Administrative Code
REVENUE, DEPARTMENT OFTitle 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 13 - Mineral Interests Regulations
Section 350-13-003 - TAXATION

350 Neb. Admin. Code, ch. 13, § 003

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Current through September 17, 2024
Section 350-13-003 - TAXATION
003.01 All property taxes levied against mineral interests shall be due and payable on December 31 following the levy date, and commencing on that date shall be a first lien on the mineral interest until paid.

350 Neb. Admin. Code, ch. 13, § 003