Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 13 - Mineral Interests Regulations
Section 350-13-003 - TAXATION

Universal Citation: 350 NE Admin Rules and Regs ch 13 § 003

Current through September 17, 2024

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.

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Nebraska Administrative CodeTopic - REVENUE, DEPARTMENT OFTitle 350 - Nebraska Department of Revenue, Property Assessment DivisionChapter 13 - Mineral Interests RegulationsSection 350-13-003 - TAXATION

Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 13 - Mineral Interests Regulations
Section 350-13-003 - TAXATION