Neb. Admin. Code § 350-10-003.10 — All real property taxes are due and payable on December 31 following the date of levy

One -half of the real property taxes become delinquent on May 1 and the se cond half on September 1 following the date the taxes become due, except in counties having a population of more than 100,000. In those counties , the delinquent dates are April 1 and August 1 following the date the taxes become due. Neb. Rev. Stat. §§ 49 -1202, 49 -1203, 77 -203, 77 -204, 77 -702, 77 -1311, 77 -1315, 77 -1315.01, 77 -1317, 77-1343, 77 -1344, 77 -1345, 77 -1501, 77 -1502, 77 -1504, 77 -1504.01, 77 -1507, 77 -1613.04, 77 -5007, 77 -5013, 77-5022, and 77-5023. October 26, 2014. REG-10-004 MANUALS