Escrow & Title

Nebraska's property tax lien is a:

AVoluntary lien created by the property owner
BStatutory (involuntary) specific lien on the property that has priority over most other liens✓ Correct
CGeneral lien on all property owned by the delinquent taxpayer
DLien that only attaches after a court judgment

Explanation

Property tax liens are statutory specific liens that attach automatically to the specific property. They have very high priority — often superior to mortgages and most other liens — and can result in tax sale if unpaid.

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