14-557. Taxes and assessments; lien upon real estate.

All general municipal taxes upon real estate shall be a first lien upon the real estate upon which it is levied and take priority over all other encumbrances and liens thereon. All special assessments regularly levied shall be a perpetual lien on the real estate assessed from the date of levy until paid irrespective of the county in which such real estate is situated, but shall be subject to all general taxes. The lien of all general municipal taxes levied on personal and real property shall be governed by the general revenue laws of this state.

Source:Laws 1921, c. 116, art. IV, § 45, p. 491; C.S.1922, § 3671; C.S.1929, § 14-548; R.S.1943, § 14-557; Laws 1963, c. 50, § 1, p. 227.