Nebraska § 46-140 - Assessments; land belonging to state; when due; lien; preference; enforcement.

§ 46-140. Assessments; land belonging to state; when due; lien; preference; enforcement.

All assessments on real property and assessments on leasehold estates on land belonging to the state shall be due and payable on January 1 next following the date of assessment thereof, and commencing on January 1 the same shall be a lien against the property assessed and shall draw interest at the rate of nine percent per annum from May 1 of the year following such 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 and township treasurers to collect such assessment 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 46-131, 46-134, and 46-135, and taxes so collected shall constitute a sinking fund to be used for the payment of the bonds and the interest thereon. The leasehold estate of any lessee of lands belonging to the state may be sold for taxes assessed as herein provided against such leasehold estate in the same manner and form as provided by the revenue laws of this state for the collection and sale of lands for taxes; Provided, the lien for the bonds of any series shall be a preferred lien to that of any subsequent series, and the lien for the payments due to the United States under any contract between the district and the United States, accompanying which bonds have not been deposited with the United States, shall be a preferred lien to that of any issue of bonds or any series of any issue subsequent to the date of such contract.

Special annual assessments regularly levied for the payment of irrigation bonds become a lien against real estate in said district on and after October 1 in the year in which they are made. County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945).

Irrigation district's lien by virtue of tax sale certificates, issued in its favor by county treasurer but not delivered or paid for, is not destroyed by failure to enforce within statutory period, and is entitled to priority over earlier mortgage. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).

Where irrigation district assessments were given priority over mortgage in foreclosure suit, parties stipulating district's organization was legal and assessment duly made could not afterwards challenge district's right to levy assessments. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).