All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the first lien of general taxes under section 77-203.
Special assessments; lien on real estate; priority.
Neb. Rev. Stat. § 77-209 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-209