{"data":{"id":"us-ne/neb.-rev.-stat.-77-3902","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3902","heading":"Terms, defined.","body":"For purposes of the Uniform State Tax Lien Registration and Enforcement Act:\n(1) Appropriate filing officer means (a) with respect to real property subject to a tax lien, the register of deeds of the county or counties in which the real property is situated and (b) with respect to personal property subject to a tax lien, the Secretary of State; and\n(2) Any reference to tax, taxes, fee, or tax program shall be construed to include any tax, fee, or in-lieu-of-tax contribution which is imposed by the laws of this state and administered or collected and enforced by the Tax Commissioner or Commissioner of Labor, unless a tax lien is otherwise provided for by law.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3902","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"d5cbc617c449c0f6600383bafbc6674a03f9a5d313eea497096033a2a59da4d0","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-3901","next":"us-ne/neb.-rev.-stat.-77-3903"},"notice":"GroundRules: Original legal text. Not legal advice."}