57-227. Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes.
No estate or interest in land or minerals, including royalty interest, shall be subject to foreclosure or otherwise affected by virtue of any lien for taxes against any other estate or interest in such land or minerals owned by another person, firm, or corporation.
Source
Annotations
A mineral interest severed from the surface ownership remains real estate but may be listed on the tax rolls separate from the surface rights. If the owner of the surface rights so requests, severed mineral interests must be separately listed on the tax rolls. State ex rel. Svoboda v. Weiler, 205 Neb. 799, 290 N.W.2d 456 (1980).
Structure Nebraska Revised Statutes
Chapter 57 - Minerals, Oil, and Gas
57-101 - Coal and iron development; state aid; conditions.
57-104 - Prospectors; specimens preserved.
57-105 - Former discoveries; no aid given.
57-106 - Coal development; county aid; petition; election; bonds; limit.
57-107 - Bonds; election; issuance; payment; laws applicable.
57-201 - Oil, gas, and mineral leases; forfeiture; duty of lessee to surrender.
57-202 - Forfeited lease; failure to surrender; notice by landowner; form.
57-205 - Forfeited lease; lessee's failure to execute surrender; remedy of lessor.
57-206 - Lease; discharge by entry on margin of record; procedure.
57-207 - Lease; discharge by endorsement on indenture; procedure.
57-209 - Lease; discharge of record; demand; requisite for action by landowner, when.
57-218 - Oil and gas leases; authority to issue.
57-219 - Oil and gas leases; annual delay rentals; royalties.
57-220 - Oil and gas leases; sale at public auction; notice.
57-221 - Oil and gas leases; pooling of acreage authorized; allocation of production.
57-222 - Oil and gas leases; life tenant; trustee for remaindermen; appointment.
57-223 - Oil and gas leases; trustee for remaindermen; execute when authorized by court; procedure.
57-224 - Oil and gas leases; trustee for remaindermen; invest income from royalties.
57-227 - Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes.
57-228 - Mineral interest; severed; termination; suit in equity; defendants.
57-229 - Mineral interests; severed; abandonment; extension; procedure.
57-230 - Mineral interests; severed; abandoned; judgment.
57-231 - Mineral interests; severed; limitation of action.
57-236 - Mineral interests; severed; placed on tax list; application; contents.
57-237 - Mineral interest; separate listing; application; when.
57-238 - Mineral interest; separate listing; appeal.
57-239 - Tax Commissioner; rules and regulations; prescribe forms.
57-303 - Lien; filing; notice; requirements; effect.
57-304 - Lien; enforcement by action; time.
57-502 - Cylinders; filling; requirements.
57-503 - Cylinders; valves; requirements.
57-504 - Container; filled by owner; purchase of cylinder; effect.
57-505 - Container; filling by other than owner; unlawful.
57-506 - Container; unlawful use; search warrant; violation; penalty.
57-508 - Sale of gas; units of measurement.
57-509 - Sale by weight; marking required.
57-510 - Weighing and measuring devices; testing; duties of Department of Agriculture.
57-511 - Sale; invoices; information required.
57-512 - Sale of gas; rules and regulations; tolerances.
57-513 - Refilling of package or container; credit for unused liquid.
57-514 - Vehicle tank; equipment.
57-515 - Sale; correction for temperature; sale tickets; contents.
57-516 - Unlawful sale; violation; penalties.
57-603 - Eminent domain; rights of condemner.
57-604 - Acquisition of property; petition of condemner; requirements.
57-605 - Acquisition of property; conditions precedent; hearing; order; appeal.
57-607 - Acquisition of property; eminent domain; procedure; payment of severance tax.
57-608 - Reduction of gas to possession; property of condemner; exception.
57-609 - Abandonment by condemner of underground reservoir; reversion of property to landowner.
57-702 - Tax; levy; persons liable; due and payable; lien.
57-703 - Tax; levy on resources severed; rate.
57-704 - Taxes; payment; time; statement; filing; form; contents.
57-705 - Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use.
57-706 - Tax; security; notice; use.
57-707 - Reports; payment of tax.
57-708 - Tax; deductions permitted.
57-709 - Tax; delinquent; action.
57-710 - Tax; when delinquent; interest; penalty.
57-712 - Tax Commissioner; supervise tax collections.
57-714 - Tax; delinquent; restrain severing resource; Attorney General; county attorney.
57-716 - Producer; file certificate; contents.
57-717 - Severance tax collection; Tax Commissioner; powers and duties; penalty.
57-718 - Tax Commissioner; enforcement; powers and duties; records; requirements.
57-719 - Violations; penalties.
57-802 - Leasehold interest; oil and gas operations; labor and material; lien.
57-803 - Lien; property covered.
57-806 - Notice of lien; how given; effect.
57-807 - Extent of liability of owner; payment after notice, effect; right of offset.
57-808 - Lien; time of attaching.
57-809 - Lien; labor preferred over material.
57-810 - Labor and materials deemed furnished under single contract; lapse of time; effect.
57-811 - Lien; filing; statement; contents.
57-812 - Filing of statement; duties of county clerk; effect of filing; fee.
57-813 - Filing of bond; procedure; effect.
57-814 - Lien; enforcement by civil action; statute of limitations.
57-815 - Actions; parties; defense; retention of funds.
57-816 - Actions; consolidation; intervention.
57-817 - Lien; removal of property; consent of holder of lien required.
57-818 - Judgments; sale under execution.
57-901 - Development of oil and natural gas; purpose.
57-902 - Waste of oil and gas; prohibited.
57-903 - Oil and gas; terms, defined.
57-905 - Commission; powers and duties.
57-905.01 - Operator of Class II commercial underground injection well; duties.
57-906 - Oil and gas; drilling permit; abandonment permit; fee.
57-907 - Commission; limitation on production; duties.
57-908 - Commission; spacing units; establish.
57-910.01 - Unit or cooperative development; application for order for unit operation; contents.
57-910.02 - Unit or cooperative development; hearing; notice.
57-910.06 - Unit or cooperative development; operations upon any portion of unit area; effect.
57-910.08 - Unit or cooperative development; division orders; no termination by commission.
57-910.09 - Unit or cooperative development; commission order not to result in transfer of title.
57-911 - Commission; rules and regulations; filing fee.
57-912 - Commission; witnesses; power of subpoena; failure to appear or testify; contempt.
57-914 - Temporary restraining order; bond; limitation of actions.
57-916 - Violations; injunction; parties; process.
57-916.01 - Violations; civil penalty; procedure.
57-917 - Commission; director; appointment; compensation; bond or insurance.
57-918 - Attorney General; act as legal advisor; administration of oath.
57-920 - Sections; jurisdiction.
57-921 - Commission; price or value of oil, gas, or other hydrocarbon substances; no power to fix.
57-922 - Oil and Gas Conservation Trust Fund; receipts; disbursements; investment.
57-1101 - Acquisition of property by eminent domain; authorized; procedure.
57-1102 - Crossing public roads or highways; rights acquired; restrictions.
57-1103 - Easements across public lands; acquisition; assessment of damages.
57-1105 - Award; payment; rights acquired; limitation on determination on appeal.
57-1106 - Breaking, injuring, damaging, or interfering with pipeline, plant, or equipment; penalty.
57-1202 - Tax; levy; person liable; due and payable; lien.
57-1204 - Tax; payment; when; reports; contents.
57-1206 - Tax; security; notice; use.
57-1207 - Report; payment of tax; by whom.
57-1208 - Tax; deductions permitted.
57-1209 - Tax; delinquent; action.
57-1210 - Tax; when delinquent; penalty.
57-1211 - False oath; penalty.
57-1212 - Tax Commissioner; supervise tax collections; rules and regulations.
57-1213 - Returns; failure to make; penalty.
57-1214 - Delinquencies; Attorney General; county attorney; injunction.
57-1301 - Transferred to section 66-1858.
57-1302 - Transferred to section 66-1859.
57-1303 - Transferred to section 66-1860.
57-1304 - Transferred to section 66-1861.
57-1305 - Transferred to section 66-1862.
57-1306 - Transferred to section 66-1863.
57-1307 - Transferred to section 66-1864.
57-1403 - Legislative findings.
57-1410 - Rules and regulations.
57-1411 - Public Service Commission Pipeline Regulation Fund; created; use; investment.
57-1413 - Documents or records; not withheld from public.
57-1501 - Legislative findings.
57-1602 - Legislative findings and declarations.
57-1604 - Reservoir estate; title; conveyance; mineral estate; how treated.
57-1606 - Permit, required; transfer; consent from permitting authority.
57-1607 - Permit; application; fee; costs; priority for processing.
57-1608 - Hearing; notice; requirements.
57-1609 - Permit; issuance; consultation required.
57-1610 - Permit; issuance; findings.
57-1611 - Permit or order; contents.
57-1612 - Reservoir estates owned by nonconsenting owners; included when.
57-1613 - Certificate; issuance; filing.
57-1615 - Act; permit; how construed.
57-1616 - Fees; Carbon Dioxide Storage Facility Administrative Fund; created; use; investment.
57-1617 - Fees; Carbon Dioxide Storage Facility Trust Fund; created; use; investment.
57-1618 - Carbon dioxide; title; liability.
57-1620 - Violations; penalties.
57-1621 - Agreements with government entities and state agencies; contracts authorized.
57-1622 - Storage facility; cooperative operation.
57-1623 - Geologic storage project; consent and participation; authorized.