Nebraska Revised Statutes Chapter 31. Drainage § 31-447. Special assessment liens; vendor and purchaser; apportionment; filing with county clerk

All special assessments provided for under sections 31-401 to 31-450 shall, as between vendor and purchaser, be a lien upon the real property involved from and upon the filing with the county clerk of the lists of the tracts, with the amount of money chargeable to each, as provided for in section 31-424, or if the board of directors has elected the tax levy method of financing, all special assessments provided for under sections 31-401 to 31-450 shall, as between vendor and purchaser, be a lien upon the real property involved from and upon the filing with the county clerk of the property tax rolls and the taxable value of the taxable personal property of each taxpayer as provided for in section 31-411.02.