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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-113

Person, defined

Official textnebraskalegislature.gov

The word person includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property

Last amended: Source Laws 1903, c. 73, § 10, p. 390; R.S.1913, § 6298; Laws 1921, c. 133, art. I, § 11, p. 546; C.S.1922, § 5818; C.S.1929, § 77-111; R.S.1943, § 77-113; Laws 1993, LB 121, § 492. Annotations For taxation purposes, a partnership is considered as an entity apart from the individual partners. Svoboda & Hannah v. Board of Equalization, 180 Neb. 215, 142 N.W.2d 328 (1966). State is an entity that may be adversely affected by action of county boards of equalization, and a person within meaning of r

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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  11. 77-110 · Repealed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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