350 NAC 13-003

350 NAC 13-003. TAXATION

Last amended: 2009Year: 2026Length: 48 wordsOfficial source

Cite as Neb. Admin. Code tit. 350, ch. 13, § 003

REG-13-003 TAXATION 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. (Neb. Rev. Stat. Sections 77-203 and 77-702, R.S. Supp., 2007.)
350 NAC 13-003: 350 NAC 13-003. TAXATION | Justis AI