Nebraska Revised Statute 46-1,138

Chapter 46


Delinquent tolls; lien on real estate; manner of collection.

All such tolls and charges, due and delinquent according to the rules and regulations of such district, and unpaid on June 1 after becoming due and delinquent, may be by the governing authority of such district certified to the county clerk of such county in which are situated the lands against which such tolls and charges have been levied; and when so certified such tolls and charges shall be entered upon the tax list and spread upon the tax roll the same as other general and irrigation taxes are levied and assessed upon real estate, and shall become a lien upon such real estate along with other real estate taxes, and shall be collectible at the same time, in the same manner, and in the same proceeding as other real estate taxes on such land.


  • Laws 1937, c. 106, § 2, p. 366;
  • C.S.Supp.,1941, § 46-1,110;
  • R.S.1943, § 46-1,138.