15-819. Personal property tax; lien upon personal property.

Taxes assessed upon personal property in the city shall be a lien upon the personal property of the person, partnership, limited liability company, or corporation assessed from and after the time the tax books are received by the treasurer. Such lien shall be prior and superior to all other liens thereon except liens for taxes.

Source:Laws 1901, c. 16, § 89, p. 103; R.S.1913, § 4563; C.S.1922, § 3950; R.S.1943, § 15-819; Laws 1993, LB 121, § 134.