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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-102

Property, defined

Official textnebraskalegislature.gov

The word property includes every kind of property, tangible or intangible, subject to ownership

Last amended: Source Laws 1903, c. 73, § 3, p. 389; R.S.1913, § 6291; Laws 1921, c. 133, art. I, § 1, p. 545; C.S.1922, § 5808; C.S.1929, § 77-101; R.S.1943, § 77-102. Annotations Leasehold interest in buildings on federal air force base was property subject to taxation. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Term property includes intangible property. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Lease for years is property, the subj

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In this chapter (40 sections)
  1. 77-101 · Definitions, where found
  2. 77-102 · Property, defined
  3. 77-103 · Real property, defined
  4. 77-103.01 · Class or subclass of real property, defined
  5. 77-104 · Personal property, defined
  6. 77-105 · Tangible personal property, intangible personal property,…
  7. 77-106 · Money, defined
  8. 77-107 · Credits, defined
  9. 77-108 · County board, defined
  10. 77-109 · County tax, defined
  11. 77-110 · Repealed
  12. 77-111 · Township, precinct, defined
  13. 77-112 · Actual value, defined
  14. 77-113 · Person, defined
  15. 77-114 · Gender and number, how construed
  16. 77-115 · County assessor, defined
  17. 77-116 · County official, defined
  18. 77-117 · Improvements on leased land, defined
  19. 77-118 · Nebraska adjusted basis, defined; trade in of property; how…
  20. 77-119 · Depreciable tangible personal property, defined
  21. 77-120 · Net book value of property for taxation, defined
  22. 77-121 · Taxable property, defined
  23. 77-122 · Purchase, defined
  24. 77-123 · Omitted property, defined
  25. 77-124 · Undervalued and overvalued property, defined
  26. 77-125 · Tax situs, defined
  27. 77-127 · Tax district, defined
  28. 77-128 · Clerical error, defined
  29. 77-129 · Assessment roll, defined
  30. 77-130 · Taxing official, defined
  31. 77-202 · Property taxable; exemptions enumerated
  32. 77-202.01 · Property taxable; tax exemptions; application;…
  33. 77-202.02 · Property taxable; exempt status; application; hearing;…
  34. 77-202.03 · Property taxable; exempt status; period of exemption;…
  35. 77-202.04 · Property taxable; exempt status; delivery of copy of final…
  36. 77-202.05 · Property taxable; exempt status; Tax Commissioner; forms;…
  37. 77-202.06 · Repealed
  38. 77-202.07 · Repealed
  39. 77-202.08 · Repealed
  40. 77-202.09 · Cemetery organization; exemption; application; procedure;…
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