57-227 Mineral and royalty interests; separate interests; effect of foreclosure of lien for taxes.

NE Code § 57-227 (2019) (N/A)
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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.

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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).