15-821. Special assessments; lien, when; collection; interest.

Special assessments on real estate shall be a lien from the date of the levy, and interest on all unpaid installments shall be payable annually. Such lien shall be perpetual and superior to all other liens upon the property except liens for taxes. In case of sale of any property for such tax or special assessment the same shall be governed by the general revenue law, except as herein otherwise provided, and the rights and limitations shall be the same as in other tax sales; Provided, each installment shall draw interest at a rate not to exceed the rate of interest specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, payable annually, from levy until due; and installments delinquent shall draw interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, until paid.

Source:Laws 1901, c. 16, § 91, p. 104; R.S.1913, § 4565; C.S.1922, § 3952; C.S.1929, § 15-824; Laws 1933, c. 136, § 17, p. 527; C.S.Supp.,1941, § 15-824; R.S.1943, § 15-821; Laws 1980, LB 933, § 8; Laws 1981, LB 167, § 9.