15-816. Delinquent taxes; collection.

All municipal personal taxes shall be collected from the personal property of the person, partnership, limited liability company, or corporation owning the same. All delinquent municipal taxes levied on any real estate within such city shall be collected by sale of such real estate in the same manner as in case of sale for delinquent county taxes.

Source:Laws 1901, c. 16, § 86, p. 102; R.S.1913, § 4560; C.S.1922, § 3947; C.S.1929, § 15-818; R.S.1943, § 15-816; Laws 1993, LB 121, § 133.