42-15063. Assessing livestock; lien


A. Except as provided in section 42-11126, range livestock shall be assessed, and
the taxes levied against the livestock shall be collected, as taxes on real property.


B. The assessment constitutes a lien for taxes on all livestock under the same
brand. If the owner of a brand sells any range livestock less than the entire number
under the brand before the taxes are due, the owner may pay the tax on the number sold
proportioned to the number assessed under the brand. That amount shall be credited on the
amount due under the assessment against livestock under that brand, and the number sold
are thereupon released from the lien.