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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-1019

Qualified property, defined

Official textnebraskalegislature.gov

# (1)

Qualified property means any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property, that will be located and used at the project.

# (2)

Qualified property does not include (a) aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or (b) property that is rented by the taxpayer qualifying under the Nebraska Advantage Transformational Tourism and Redevelopment Act to another person

Last amended: Source Laws 2010, LB1018, § 19. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-693 · Adjustment to value of railroad and car line property;…
  2. 77-701 · Property assessment division; established; Property Tax…
  3. 77-1001 · Act, how cited
  4. 77-1002 · Legislative findings and declarations
  5. 77-1003 · Definitions, where found
  6. 77-1004 · Tax terms, meaning
  7. 77-1005 · Approved cost, defined
  8. 77-1006 · Approved project, defined
  9. 77-1007 · Cultural development, defined
  10. 77-1008 · Destination dining, defined
  11. 77-1009 · Entertainment destination center, defined
  12. 77-1010 · Entitlement period, defined
  13. 77-1011 · Full-service restaurant, defined
  14. 77-1012 · Historical redevelopment, defined
  15. 77-1013 · Investment, defined
  16. 77-1014 · Lodging, defined
  17. 77-1015 · Mixed-use project, defined
  18. 77-1016 · Nebraska crafts and products center, defined
  19. 77-1017 · Project, defined
  20. 77-1018 · Qualified business, defined
  21. 77-1019 · Qualified property, defined
  22. 77-1020 · Recreation facility, defined
  23. 77-1021 · Redevelopment project, defined
  24. 77-1022 · Related persons, defined
  25. 77-1023 · Structured parking, defined
  26. 77-1024 · Taxpayer, defined
  27. 77-1025 · Tourism attraction, defined
  28. 77-1026 · Year, defined
  29. 77-1027 · Year of application, defined
  30. 77-1028 · Election required; procedures applicable
  31. 77-1029 · Verification of work eligibility status
  32. 77-1030 · Application; form; contents; confidentiality; fee;…
  33. 77-1031 · Incentives; tiers; project requirements; refund of taxes
  34. 77-1032 · Department of Revenue; duties; review of projects; recapture…
  35. 77-1033 · Transfer of incentives; when; liability for recapture
  36. 77-1034 · Refunds; interest not allowable
  37. 77-1035 · Act; restrictions on use
  38. 77-1101 · Act, how cited
  39. 77-1101.01 · Act; purposes
  40. 77-1102 · Definitions, where found
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