Nebraska HOA & Condo Assessment Liens (Neb. Rev. Stat. § 76-874)

Nebraska enacted the UCIOA-based Condominium Act (Neb. Rev. Stat. § 76-825 et seq.) but no comprehensive act for non-condo HOAs, which run on their recorded declaration and the Nebraska Nonprofit Corporation Act (§ 21-1901 et seq.). For condos, § 76-874 creates a lien once the assessment is due and 'a notice containing the dollar amount of such lien is recorded.' The lien 'may be foreclosed in like manner as a mortgage on real estate,' but it is 'prior to all other liens and encumbrances on a unit except' pre-declaration encumbrances, 'a first mortgage or deed of trust on the unit recorded before the notice,' and tax liens. Unlike standard UCIOA, Nebraska gives the lien no six-month super-priority over a first mortgage. The lien is extinguished unless enforced within three years, and the prevailing party recovers costs and reasonable attorney's fees.

Condominiums: a recorded lien foreclosable like a mortgage in district court, plus costs and reasonable attorney's fees to the prevailing party (§ 76-874); the lien dies if not enforced within three years. Planned-community HOAs: only the lien and foreclosure remedy written into the recorded declaration, enforced as a contract.