Neb. Admin. Code § 350-13-003.01 — All property taxes levied against mineral interests shall be due and payable on December 31 following the levy date, and commencing on that date shall be a first lien on the mineral interest until paid

(Neb. Rev. Stat. Sections 77-203 and 77-702, R.S. Supp., 2007.) REG-13-004 COLLECTION OF TAXES 004.01 For mineral interests belonging to multiple owners and operated as a unit, the owner of each fractional interest in such unit shall be liable for the same proportion of the tax levied against the real property of the unit that the Nebraska Department of Revenue Title 350, Chapter 13, Rev. 3/15/09 Property Assessment Division Mineral Interests Regulations 6 fractional interest therein bears to the total of all interests in the unit. Each owner shall also be liable for the tax levied against his or her taxable value in the tangible personal property of the unit. 004.02 The unit operator shall collect from the owner or owners the taxes levied against the real or tangible personal property of the unit and remit the tax to the county treasurer of the county in which the unit or portion of the unit is located.