Neb. Rev. Stat. §§ 57-227
Current with changes through the 2024 First Special Legislative Session
No estate or interest in land or minerals, including royalty interest, shall be subject to foreclosure or otherwise affected by virtue of any lien for taxes against any other estate or interest in such land or minerals owned by another person, firm, or corporation.
Neb. Rev. Stat. §§ 57-227