Nebraska § 45-104.01 - Interest; political subdivisions; delinquent taxes; special assessments.
Full text of Nebraska Revised Statutes of Nebraska § 45-104.01 — Interest; political subdivisions; delinquent taxes; special assessments., with citation guidance and answers to common questions.
§ 45-104.01. Interest; political subdivisions; delinquent taxes; special assessments.
Unless otherwise specifically provided, the interest rate assessed on delinquent payments of any taxes or special assessments owing to any political subdivision of the State of Nebraska shall be assessed at a rate of fourteen percent per annum.
Under the former law, if an obligation to pay interest arises under section 67-405 and the rate is not specified, the rate is that specified in this section. Robertson v. Jacobs Cattle Co., 285 Neb. 859, 830 N.W.2d 191 (2013).
This statutory provision does not mandate the assessment of interest on delinquent taxes; rather, it sets the rate at which such interest will be assessed. Ameritas Life Ins. Corp. v. Balka, 257 Neb. 878, 601 N.W.2d 508 (1999).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 45-104.01
What does Revised Statutes of Nebraska § 45-104.01 cover?
Section 45-104.01 ("Interest; political subdivisions; delinquent taxes; special assessments.") 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 § 45-104.01?
A common citation format is "Revised Statutes of Nebraska § 45-104.01" (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 § 45-104.01 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.