Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-103
Real property, defined
Real property shall mean:
# (1)
All land;
# (2)
All buildings, improvements, and fixtures, except trade fixtures;
# (3)
All electric generation, transmission, distribution, and street lighting structures or facilities owned by a political subdivision of the state;
# (4)
Mobile homes, cabin trailers, and similar property, not registered for highway use, which are used, or designed to be used, for residential, office, commercial, agricultural, or other similar purposes, but not including mobile homes, cabin trailers, and similar property when unoccupied and held for sale by persons engaged in the business of selling such property when such property is at the location of the business;
# (5)
Mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases; and (6) All privileges pertaining to real property described in subdivisions (1) through (5) of this section
Source: view the official text
In this chapter (40 sections)
- 77-101 · Definitions, where found
- 77-102 · Property, defined
- 77-103 · Real property, defined
- 77-103.01 · Class or subclass of real property, defined
- 77-104 · Personal property, defined
- 77-105 · Tangible personal property, intangible personal property,…
- 77-106 · Money, defined
- 77-107 · Credits, defined
- 77-108 · County board, defined
- 77-109 · County tax, defined
- 77-110 · Repealed
- 77-111 · Township, precinct, defined
- 77-112 · Actual value, defined
- 77-113 · Person, defined
- 77-114 · Gender and number, how construed
- 77-115 · County assessor, defined
- 77-116 · County official, defined
- 77-117 · Improvements on leased land, defined
- 77-118 · Nebraska adjusted basis, defined; trade in of property; how…
- 77-119 · Depreciable tangible personal property, defined
- 77-120 · Net book value of property for taxation, defined
- 77-121 · Taxable property, defined
- 77-122 · Purchase, defined
- 77-123 · Omitted property, defined
- 77-124 · Undervalued and overvalued property, defined
- 77-125 · Tax situs, defined
- 77-127 · Tax district, defined
- 77-128 · Clerical error, defined
- 77-129 · Assessment roll, defined
- 77-130 · Taxing official, defined
- 77-202 · Property taxable; exemptions enumerated
- 77-202.01 · Property taxable; tax exemptions; application;…
- 77-202.02 · Property taxable; exempt status; application; hearing;…
- 77-202.03 · Property taxable; exempt status; period of exemption;…
- 77-202.04 · Property taxable; exempt status; delivery of copy of final…
- 77-202.05 · Property taxable; exempt status; Tax Commissioner; forms;…
- 77-202.06 · Repealed
- 77-202.07 · Repealed
- 77-202.08 · Repealed
- 77-202.09 · Cemetery organization; exemption; application; procedure;…