{"data":{"id":"us-ne/neb.-rev.-stat.-15-819","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 15-819","heading":"Neb. Rev. Stat. § 15-819","body":"Taxes assessed upon personal property in a city of the primary class shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the city treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.","path":["NE Code","Chapter 15"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=15-819","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"c247befcdcb90e07cf6e62738700f727ad46e29456adc865ab53adce86f96115","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-15-818","next":"us-ne/neb.-rev.-stat.-15-821"},"notice":"GroundRules: Original legal text. Not legal advice."}