Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)
Neb. Rev. Stat. § 77-211
Hospital which provides office building or office space; rent included in lieu of taxes; payment in lieu of taxes to county treasurer; allocation
Any political subdivision, tax-exempt corporation, or proprietorship acting with respect to any hospital and which provides office buildings or office space to tenants who shall be engaged in private enterprise shall charge such tenants a sufficient amount of rent so that a portion of the rent payments shall be in lieu of taxes. Such payments in lieu of taxes shall be paid to the county treasurer to be allocated to the taxing units within which the property is located so that each shall receive, as in lieu of tax payments, the same amount that it would have received from such leased property if it were not exempt from taxation
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In this chapter (40 sections)
- 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- 77-202.06 · Repealed
- 77-202.07 · Repealed
- 77-202.08 · Repealed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;…
- 77-202.10 · Cemetery organization; period of exemption; annual review
- 77-202.11 · Leased public property; taxation status; lessee; lien;…
- 77-202.12 · Public property; taxation status; county assessor; duties;…
- 77-202.13 · Repealed
- 77-202.14 · Repealed
- 77-211 · Hospital which provides office building or office space; rent…
- 77-212 · Hospitals providing for supportive medical services to…
- 77-213 · Recreational Trail Easement Property Tax Exemption Act, how…
- 77-214 · Legislative findings and declarations
- 77-215 · Terms, defined
- 77-216 · Recreational trail easement; taxpayer; apply for property tax…
- 77-217 · Recreational trail easement; qualifications for property tax…
- 77-218 · Rules and regulations
- 77-332 · Transferred to section 77-374
- 77-333 · Repealed
- 77-333.01 · Transferred to section 77-386
- 77-333.02 · Repealed
- 77-334 · Repealed
- 77-335 · Repealed
- 77-336 · Repealed
- 77-337 · Repealed
- 77-338 · Repealed
- 77-339 · Repealed
- 77-340 · Transferred to section 77-360
- 77-341 · Transferred to section 77-362