Taxable tangible personal property in transit; where listed and assessed

Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed

Last amended: Source Laws 1903, c. 73, § 36, p. 396; R.S.1913, § 6321; C.S.1922, § 5922; C.S.1929, § 77-1409; R.S.1943, § 77-1210; Laws 2000, LB 968, § 42; Laws 2008, LB965, § 5. Annotations Legislature has provided that situs of personal property of kind described in this section shall control over residence and domicile of owner. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Con

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