Neb. Rev. Stat. § 39-1614: Neb. Rev. Stat. § 39-1614

All assessments shall be a lien on the property on which levied from the date of levy. The board of trustees of such road improvement district shall cause such assessments, or portion thereof remaining unpaid, to be certified to the county clerk of the county or counties for entry upon the proper tax lists as more particularly set forth in section 39-1625 .