{"data":{"id":"us-ne/neb.-rev.-stat.-77-204","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-204","heading":"Real estate taxes; when delinquent.","body":"One-half of the taxes due under section 77-203 shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent April 1 and the second half August 1 next following the date the taxes become due.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-204","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"98404c84bc94ad080eccc06a0ae8fd3210c4bf728305180547b136188aeb7cfd","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-203","next":"us-ne/neb.-rev.-stat.-77-205"},"notice":"GroundRules: Original legal text. Not legal advice."}