Nebraska § 31-351 - Assessments; lien; interest on delinquent assessments; collection; sinking fund to retire bonds.
Full text of Nebraska Revised Statutes of Nebraska § 31-351 — Assessments; lien; interest on delinquent assessments; collection; sinking fund to retire bonds., with citation guidance and answers to common questions.
§ 31-351. Assessments; lien; interest on delinquent assessments; collection; sinking fund to retire bonds.
All the assessments on real property and easements shall be a lien against the property assessed from and after the first Monday in April in the year in which it is assessed and shall draw interest at the rate of nine percent per annum from May 1 of the year following said assessment, and such lien is not removed until the assessments are paid or the property sold for the payment thereof. It shall be the duty of the county treasurers to collect such assessments in the same manner as other taxes against real estate are collected, and the revenue laws of the state for the collection and sale of land for such taxes are hereby made applicable to the collection of assessments under sections 31-301 to 31-369. When bonds have been issued by the drainage district, the taxes so collected to pay the same shall constitute a sinking fund to be used for the payment of such bonds and the interest thereon.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 31-351
What does Revised Statutes of Nebraska § 31-351 cover?
Section 31-351 ("Assessments; lien; interest on delinquent assessments; collection; sinking fund to retire bonds.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 31-351?
A common citation format is "Revised Statutes of Nebraska § 31-351" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 31-351 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.