Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation

77-105 - Tangible personal property, intangible personal property, defined. - 77-105. Tangible personal property, intangible personal property, defined. The term...

77-106 - Money, defined. - 77-106. Money, defined. The term money includes all kinds of...

77-107 - Credits, defined. - 77-107. Credits, defined. The word credits includes corporation shares of...

77-108 - County board, defined. - 77-108. County board, defined. The term county board includes both...

77-109 - County tax, defined. - 77-109. County tax, defined. The term county tax includes all...

77-111 - Township, precinct, defined. - 77-111. Township, precinct, defined. The words township and precinct shall...

77-112 - Actual value, defined. - 77-112. Actual value, defined. Actual value of real property for...

77-113 - Person, defined. - 77-113. Person, defined. The word person includes any number of...

77-114 - Gender and number, how construed. - 77-114. Gender and number, how construed. The words used in...

77-115 - County assessor, defined. - 77-115. County assessor, defined. County assessor includes an elected or...

77-116 - County official, defined. - 77-116. County official, defined. The term county official shall include...

77-117 - Improvements on leased land, defined. - 77-117. Improvements on leased land, defined. Improvements on leased land...

77-118 - Nebraska adjusted basis, defined; trade in of property; how treated. - 77-118. Nebraska adjusted basis, defined; trade in of property; how...

77-119 - Depreciable tangible personal property, defined. - 77-119. Depreciable tangible personal property, defined. Depreciable tangible personal property...

77-120 - Net book value of property for taxation, defined. - 77-120. Net book value of property for taxation, defined. (1)...

77-121 - Taxable property, defined. - 77-121. Taxable property, defined. Taxable property shall mean any real...

77-122 - Purchase, defined. - 77-122. Purchase, defined. Purchase shall include taking by sale, discount,...

77-123 - Omitted property, defined. - 77-123. Omitted property, defined. Omitted property means, for the current...

77-124 - Undervalued and overvalued property, defined. - 77-124. Undervalued and overvalued property, defined. Undervalued and overvalued property...

77-125 - Tax situs, defined. - 77-125. Tax situs, defined. Tax situs means the tax district...

77-126 - Assessment, defined. - 77-126. Assessment, defined. Assessment means the act of listing the...

77-127 - Tax district, defined. - 77-127. Tax district, defined. Tax district means an area within...

77-128 - Clerical error, defined. - 77-128. Clerical error, defined. Clerical error means transposition of numbers,...

77-129 - Assessment roll, defined. - 77-129. Assessment roll, defined. Assessment roll means a complete and...

77-130 - Taxing official, defined. - 77-130. Taxing official, defined. Taxing official means any federal, state,...

77-131 - Taxable value, defined. - 77-131. Taxable value, defined. Taxable value shall be as described...

77-132 - Parcel, defined. - 77-132. Parcel, defined. (1) Parcel means a contiguous tract of...

77-201 - Property taxable; valuation; classification. - 77-201. Property taxable; valuation; classification. (1) Except as provided in...

77-202 - Property taxable; exemptions enumerated. - 77-202. Property taxable; exemptions enumerated. (1) The following property shall...

77-202.01 - Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien. - 77-202.01. Property taxable; tax exemptions; application; requirements; waiver of deadline;...

77-202.02 - Property taxable; exempt status; application; hearing; procedure. - 77-202.02. Property taxable; exempt status; application; hearing; procedure. The county...

77-202.03 - Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list. - 77-202.03. Property taxable; exempt status; period of exemption; change of...

77-202.04 - Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect. - 77-202.04. Property taxable; exempt status; delivery of copy of final...

77-202.05 - Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents. - 77-202.05. Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents....

77-202.09 - Cemetery organization; exemption; application; procedure; late filing. - 77-202.09. Cemetery organization; exemption; application; procedure; late filing. Any cemetery...

77-202.10 - Cemetery organization; period of exemption; annual review. - 77-202.10. Cemetery organization; period of exemption; annual review. Any real...

77-202.11 - Leased public property; taxation status; lessee; lien; procedure. - 77-202.11. Leased public property; taxation status; lessee; lien; procedure. (1)...

77-202.12 - Public property; taxation status; county assessor; duties; appeal. - 77-202.12. Public property; taxation status; county assessor; duties; appeal. (1)...

77-202.23 - Disabled or blind honorably discharged veteran; terms, defined. - 77-202.23. Disabled or blind honorably discharged veteran; terms, defined. As...

77-202.24 - Disabled or blind veteran; mobile home exempt. - 77-202.24. Disabled or blind veteran; mobile home exempt. A mobile...

77-202.25 - Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal. - 77-202.25. Disabled or blind honorably discharged veteran; property exemption; application;...

77-203 - Property taxes; when due; first lien. - 77-203. Property taxes; when due; first lien. All property taxes...

77-204 - Real estate taxes; when delinquent. - 77-204. Real estate taxes; when delinquent. One-half of the taxes...

77-207 - Delinquent taxes; interest. - 77-207. Delinquent taxes; interest. All delinquent taxes shall draw interest...

77-208 - General taxes; lien on real estate; priority. - 77-208. General taxes; lien on real estate; priority. The first...

77-209 - Special assessments; lien on real estate; priority. - 77-209. Special assessments; lien on real estate; priority. All special...

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. - 77-211. Hospital which provides office building or office space; rent...

77-212 - Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment. - 77-212. Hospitals providing for supportive medical services to patients; exempt...

77-301 - Transferred to section 77-363. - 77-301. Transferred to section 77-363.

77-302 - Transferred to section 77-364. - 77-302. Transferred to section 77-364.

77-303.01 - Transferred to section 77-378. - 77-303.01. Transferred to section 77-378.

77-303.02 - Transferred to section 77-367. - 77-303.02. Transferred to section 77-367.

77-303.03 - Transferred to section 77-368. - 77-303.03. Transferred to section 77-368.

77-304 - Transferred to section 77-370. - 77-304. Transferred to section 77-370.

77-305 - Transferred to section 77-371. - 77-305. Transferred to section 77-371.

77-306 - Transferred to section 77-387. - 77-306. Transferred to section 77-387.

77-307 - Transferred to section 77-388. - 77-307. Transferred to section 77-388.

77-308 - Transferred to section 77-389. - 77-308. Transferred to section 77-389.

77-309 - Transferred to section 77-390. - 77-309. Transferred to section 77-390.

77-310 - Transferred to section 77-391. - 77-310. Transferred to section 77-391.

77-311 - Transferred to section 77-392. - 77-311. Transferred to section 77-392.

77-312 - Transferred to section 77-393. - 77-312. Transferred to section 77-393.

77-313 - Transferred to section 77-394. - 77-313. Transferred to section 77-394.

77-314 - Transferred to section 77-395. - 77-314. Transferred to section 77-395.

77-315 - Transferred to section 77-396. - 77-315. Transferred to section 77-396.

77-316 - Transferred to section 77-397. - 77-316. Transferred to section 77-397.

77-317 - Transferred to section 77-398. - 77-317. Transferred to section 77-398.

77-318 - Transferred to section 77-399. - 77-318. Transferred to section 77-399.

77-319 - Transferred to section 77-3,100. - 77-319. Transferred to section 77-3,100.

77-323 - Transferred to section 77-372. - 77-323. Transferred to section 77-372.

77-324 - Transferred to section 77-373. - 77-324. Transferred to section 77-373.

77-326 - Transferred to section 77-365. - 77-326. Transferred to section 77-365.

77-327 - Transferred to section 77-377. - 77-327. Transferred to section 77-377.

77-328 - Transferred to section 77-375. - 77-328. Transferred to section 77-375.

77-329 - Transferred to section 77-376. - 77-329. Transferred to section 77-376.

77-332 - Transferred to section 77-374. - 77-332. Transferred to section 77-374.

77-333.01 - Transferred to section 77-386. - 77-333.01. Transferred to section 77-386.

77-340 - Transferred to section 77-360. - 77-340. Transferred to section 77-360.

77-341 - Transferred to section 77-362. - 77-341. Transferred to section 77-362.

77-342 - Transferred to section 77-369. - 77-342. Transferred to section 77-369.

77-344 - Transferred to section 77-3,101. - 77-344. Transferred to section 77-3,101.

77-345 - Transferred to section 77-3,102. - 77-345. Transferred to section 77-3,102.

77-346 - Transferred to section 77-3,103. - 77-346. Transferred to section 77-3,103.

77-348 - Transferred to section 77-3,104. - 77-348. Transferred to section 77-3,104.

77-349 - Transferred to section 77-3,105. - 77-349. Transferred to section 77-3,105.

77-350 - Transferred to section 77-3,106. - 77-350. Transferred to section 77-3,106.

77-351 - Transferred to section 77-3,107. - 77-351. Transferred to section 77-3,107.

77-352 - Transferred to section 77-3,108. - 77-352. Transferred to section 77-3,108.

77-353 - Transferred to section 77-379. - 77-353. Transferred to section 77-379.

77-354 - Transferred to section 77-380. - 77-354. Transferred to section 77-380.

77-355 - Transferred to section 77-381. - 77-355. Transferred to section 77-381.

77-356 - Transferred to section 77-382. - 77-356. Transferred to section 77-382.

77-357 - Transferred to section 77-383. - 77-357. Transferred to section 77-383.

77-358 - Transferred to section 77-384. - 77-358. Transferred to section 77-384.

77-359 - Transferred to section 77-385. - 77-359. Transferred to section 77-385.

77-360 - Department of Revenue; created; Tax Commissioner; chief executive officer. - 77-360. Department of Revenue; created; Tax Commissioner; chief executive officer....

77-361 - Department of Revenue; functions and goals. - 77-361. Department of Revenue; functions and goals. The functions and...

77-362 - Tax Commissioner; powers, duties, functions. - 77-362. Tax Commissioner; powers, duties, functions. The Tax Commissioner, through...

77-362.01 - Tax amnesty; authorized; when. - 77-362.01. Tax amnesty; authorized; when. If a federal tax amnesty...

77-362.02 - Department of Motor Vehicles; provide information to Department of Revenue. - 77-362.02. Department of Motor Vehicles; provide information to Department of...

77-363 - Tax Commissioner; appointment; salary. - 77-363. Tax Commissioner; appointment; salary. The Governor shall nominate, and,...

77-364 - Tax Commissioner; vacancy; removal by Governor. - 77-364. Tax Commissioner; vacancy; removal by Governor. In case of...

77-365 - Revenue administration; Tax Commissioner; creation of divisions and bureaus; relationships with taxpayers. - 77-365. Revenue administration; Tax Commissioner; creation of divisions and bureaus;...

77-366 - Tax Commissioner; officers and employees; deputies; bond or insurance; powers. - 77-366. Tax Commissioner; officers and employees; deputies; bond or insurance;...

77-367 - Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report. - 77-367. Products and services to identify nonfilers of returns, underreporters,...

77-369 - Tax Commissioner; rules and regulations; adopt; publish. - 77-369. Tax Commissioner; rules and regulations; adopt; publish. The Tax...

77-370 - Department of Revenue; uniform tax books, records, and forms; approval. - 77-370. Department of Revenue; uniform tax books, records, and forms;...

77-372 - Revenue administration; implementation of programs; records; statistical information. - 77-372. Revenue administration; implementation of programs; records; statistical information. The...

77-373 - Revenue administration; implementation of agreements and working relationships; state and federal agencies. - 77-373. Revenue administration; implementation of agreements and working relationships; state...

77-373.01 - Department of Labor and Department of Revenue; statistical compilation; confidentiality; disclosure authorized. - 77-373.01. Department of Labor and Department of Revenue; statistical compilation;...

77-374 - Department of Revenue; efficiency recommendations; report; to whom. - 77-374. Department of Revenue; efficiency recommendations; report; to whom. Where...

77-375 - Tax Commissioner; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery. - 77-375. Tax Commissioner; administer oaths; compel attendance of witnesses; production...

77-376 - Tax Commissioner; examination of financial records; no release of information; sharing of information; confidentiality. - 77-376. Tax Commissioner; examination of financial records; no release of...

77-377 - Proceedings by Attorney General or county attorney; enforcement of revenue laws. - 77-377. Proceedings by Attorney General or county attorney; enforcement of...

77-377.01 - Delinquent tax collection; contract with collection agency; when authorized. - 77-377.01. Delinquent tax collection; contract with collection agency; when authorized....

77-377.02 - Delinquent tax collection; collection agency; fees; remit funds. - 77-377.02. Delinquent tax collection; collection agency; fees; remit funds. (1)...

77-377.03 - Delinquent tax collection; collection agency; bond required. - 77-377.03. Delinquent tax collection; collection agency; bond required. Before entering...

77-377.04 - Delinquent tax collection; collection agency; subject to taxation. - 77-377.04. Delinquent tax collection; collection agency; subject to taxation. A...

77-378 - Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties. - 77-378. Delinquent taxpayers; Department of Revenue and Department of Labor;...

77-379 - Act, how cited. - 77-379. Act, how cited. Sections 77-379 to 77-385 shall be...

77-380 - Legislative intent. - 77-380. Legislative intent. It is the intent of sections 77-202.03...

77-381 - Terms, defined. - 77-381. Terms, defined. For purposes of the Tax Expenditure Reporting...

77-382 - Department; tax expenditure report; prepare; contents. - 77-382. Department; tax expenditure report; prepare; contents. (1) The department...

77-383 - Tax expenditure reports; department; access to information. - 77-383. Tax expenditure reports; department; access to information. The department...

77-385 - Tax expenditure report; summary; submission required; joint hearing; supplemental information. - 77-385. Tax expenditure report; summary; submission required; joint hearing; supplemental...

77-3,109 - Charge for publications; authorized. - 77-3,109. Charge for publications; authorized. The Department of Revenue may...

77-3,110 - Department of Revenue Miscellaneous Receipts Fund; created; use; investment. - 77-3,110. Department of Revenue Miscellaneous Receipts Fund; created; use; investment....

77-3,112 - Low-level radioactive waste facility or employment; employment of person removed under immigration and customs enforcement or convicted for certain violations; tax credit or exemption; prohibited. - 77-3,112. Low-level radioactive waste facility or employment; employment of person...

77-3,115 - Material for developing tax policy changes; study; contents. - 77-3,115. Material for developing tax policy changes; study; contents. The...

77-3,116 - Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty. - 77-3,116. Study; cooperation with Department of Labor and other state...

77-3,117 - Department of Revenue; computation authorized. - 77-3,117. Department of Revenue; computation authorized. (1) When the Department...

77-3,118 - Department of Revenue; charge for information; authorized. - 77-3,118. Department of Revenue; charge for information; authorized. The Department...

77-3,119 - Tax Commissioner; certify population of cities and villages. - 77-3,119. Tax Commissioner; certify population of cities and villages. (1)...

77-401 - Transferred to section 23-3205. - 77-401. Transferred to section 23-3205.

77-401.02 - Transferred to section 23-3206. - 77-401.02. Transferred to section 23-3206.

77-403 - Transferred to section 23-3210. - 77-403. Transferred to section 23-3210.

77-404 - Transferred to section 23-3208. - 77-404. Transferred to section 23-3208.

77-406 - Transferred to section 77-1202.01. - 77-406. Transferred to section 77-1202.01.

77-407 - Transferred to section 23-3306. - 77-407. Transferred to section 23-3306.

77-408 - Transferred to section 23-3209. - 77-408. Transferred to section 23-3209.

77-409 - Transferred to section 77-1233.02. - 77-409. Transferred to section 77-1233.02.

77-410 - Transferred to section 77-1233.03. - 77-410. Transferred to section 77-1233.03.

77-412 - Transferred to section 77-1233.04. - 77-412. Transferred to section 77-1233.04.

77-412.01 - Transferred to section 77-1233.05. - 77-412.01. Transferred to section 77-1233.05.

77-414 - Educational courses and standards; Tax Commissioner; duties. - 77-414. Educational courses and standards; Tax Commissioner; duties. The Property...

77-420 - Supplementary seminars; purpose. - 77-420. Supplementary seminars; purpose. In cooperation with the county assessors...

77-421 - Certification as county assessor; applicants; forms; examination; fee. - 77-421. Certification as county assessor; applicants; forms; examination; fee. (1)...

77-422 - Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect. - 77-422. Certification as county assessor; examination; successful completion; certificate; disciplinary...

77-423 - Transferred to section 23-3202. - 77-423. Transferred to section 23-3202.

77-426 - Transferred to section 23-3204. - 77-426. Transferred to section 23-3204.

77-429 - Transferred to section 23-3203. - 77-429. Transferred to section 23-3203.

77-430 - Transferred to section 77-1311.01. - 77-430. Transferred to section 77-1311.01.

77-505 - Transferred to section 77-5022. - 77-505. Transferred to section 77-5022.

77-506 - Transferred to section 77-5023. - 77-506. Transferred to section 77-5023.

77-507.01 - Transferred to section 77-5024. - 77-507.01. Transferred to section 77-5024.

77-507.03 - Transferred to section 77-5025. - 77-507.03. Transferred to section 77-5025.

77-508 - Transferred to section 77-5026. - 77-508. Transferred to section 77-5026.

77-508.01 - Transferred to section 77-5027. - 77-508.01. Transferred to section 77-5027.

77-509 - Transferred to section 77-5028. - 77-509. Transferred to section 77-5028.

77-509.01 - Transferred to section 77-5029. - 77-509.01. Transferred to section 77-5029.

77-509.02 - Transferred to section 77-5030. - 77-509.02. Transferred to section 77-5030.

77-518 - Transferred to section 77-1316.01. - 77-518. Transferred to section 77-1316.01.

77-519 - Transferred to section 77-1613.02. - 77-519. Transferred to section 77-1613.02.

77-601 - Railroad operating property; assessment. - 77-601. Railroad operating property; assessment. The Property Tax Administrator shall...

77-602 - Railroad operating property; duty of Property Tax Administrator; when valued. - 77-602. Railroad operating property; duty of Property Tax Administrator; when...

77-603 - Railroad property; annual statement; contents. - 77-603. Railroad property; annual statement; contents. On or before April...

77-603.01 - Railroad operating property; sale; report by purchaser; contents; penalty; waiver. - 77-603.01. Railroad operating property; sale; report by purchaser; contents; penalty;...

77-604 - Railroad property; statement by railroad company not conclusive; taxable value; distribution; valuation per mile; how determined. - 77-604. Railroad property; statement by railroad company not conclusive; taxable...

77-605 - Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver. - 77-605. Railroad operating property; failure of railroad to furnish statement...

77-606 - Railroad nonoperating property; annual statement by railroad to county assessor; when made. - 77-606. Railroad nonoperating property; annual statement by railroad to county...

77-607 - Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents. - 77-607. Railroad property; Tax Commissioner; hearing; power to compel attendance...

77-609 - Railroad operating property; density factor; recalculation. - 77-609. Railroad operating property; density factor; recalculation. Beginning January 1,...

77-612 - Railroad property; notice of valuation; appeal. - 77-612. Railroad property; notice of valuation; appeal. On or before...

77-616 - Railroad property; levy of taxes; injunction prohibited. - 77-616. Railroad property; levy of taxes; injunction prohibited. No injunction...

77-621 - Railroad property; valuation; contents of report. - 77-621. Railroad property; valuation; contents of report. On or before...

77-623 - Railroad operating property; valuation; county assessor; duties; lien. - 77-623. Railroad operating property; valuation; county assessor; duties; lien. For...

77-628 - Transferred to section 77-1613.01. - 77-628. Transferred to section 77-1613.01.

77-631.02 - Transferred to section 77-1250.03. - 77-631.02. Transferred to section 77-1250.03.

77-631.03 - Transferred to section 77-1250.04. - 77-631.03. Transferred to section 77-1250.04.

77-631.04 - Transferred to section 77-1250.05. - 77-631.04. Transferred to section 77-1250.05.

77-679 - Car line company, defined. - 77-679. Car line company, defined. For purposes of sections 77-680...

77-680 - Car line companies; annual statement. - 77-680. Car line companies; annual statement. The president or other...

77-681 - Railroad companies; annual statement. - 77-681. Railroad companies; annual statement. The president or other chief...

77-682 - Car line companies; value and assessment. - 77-682. Car line companies; value and assessment. The Property Tax...

77-683 - Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements. - 77-683. Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize...

77-684 - Tax rate; determination; collection; appeal; distribution. - 77-684. Tax rate; determination; collection; appeal; distribution. The Property Tax...

77-685 - Distress warrant; receipt issued. - 77-685. Distress warrant; receipt issued. The Tax Commissioner may issue...

77-686 - Certification of levy. - 77-686. Certification of levy. The Property Tax Administrator, on or...

77-687 - Delinquency in payment of taxes; interest; collection by Tax Commissioner. - 77-687. Delinquency in payment of taxes; interest; collection by Tax...

77-688 - Collection procedures; cumulative. - 77-688. Collection procedures; cumulative. Sections 77-689 to 77-691 shall apply...

77-689 - Taxes; delinquent; lien; collection. - 77-689. Taxes; delinquent; lien; collection. If any taxes and interest...

77-690 - Taxation; levy; money and credits; surrender to Tax Commissioner. - 77-690. Taxation; levy; money and credits; surrender to Tax Commissioner....

77-691 - Money; disposition. - 77-691. Money; disposition. The money realized from any levy made...

77-693 - Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties. - 77-693. Adjustment to value of railroad and car line property;...

77-701 - Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights. - 77-701. Property assessment division; established; Property Tax Administrator; powers and...

77-702 - Property Tax Administrator; qualifications; duties. - 77-702. Property Tax Administrator; qualifications; duties. (1) The Governor shall...

77-705 - Uniform tax books, records, and forms; approval. - 77-705. Uniform tax books, records, and forms; approval. The form...

77-706 - Property tax administration; implementation of agreements and working relationships; state and federal agencies. - 77-706. Property tax administration; implementation of agreements and working relationships;...

77-707 - Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery. - 77-707. Property Tax Administrator; administer oaths; compel attendance of witnesses;...

77-709 - Property assessment division; annual report; powers and duties. - 77-709. Property assessment division; annual report; powers and duties. The...

77-801 - Public service entity; furnish information; confidentiality; Property Tax Administrator; duties. - 77-801. Public service entity; furnish information; confidentiality; Property Tax Administrator;...

77-801.01 - Terms, defined. - 77-801.01. Terms, defined. As used in sections 77-801 to 77-804:...

77-801.02 - Tax Commissioner; powers. - 77-801.02. Tax Commissioner; powers. The Tax Commissioner shall have power...

77-802 - Property Tax Administrator; valuation; apportionment of tax. - 77-802. Property Tax Administrator; valuation; apportionment of tax. The Property...

77-802.01 - County assessor; duties; lien. - 77-802.01. County assessor; duties; lien. For purposes of certifying values...

77-802.02 - Public service entity; appeals. - 77-802.02. Public service entity; appeals. On or before September 10,...

77-803 - Public service entity; failure to furnish statement or information; penalty; waiver. - 77-803. Public service entity; failure to furnish statement or information;...

77-804 - Sale of entity; report required; penalty; waiver. - 77-804. Sale of entity; report required; penalty; waiver. Any sale...

77-907 - Terms, defined. - 77-907. Terms, defined. As used in Chapter 77, article 9,...

77-908 - Insurance companies; tax on gross premiums; rate; exceptions. - 77-908. Insurance companies; tax on gross premiums; rate; exceptions. Every...

77-910 - Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation. - 77-910. Computation of tax; forms; department furnish; audit of returns;...

77-911 - Tax; failure to remit; license rescinded; notice; hearing; appeal. - 77-911. Tax; failure to remit; license rescinded; notice; hearing; appeal....

77-912 - Tax; Director of Insurance; disposition; exceptions. - 77-912. Tax; Director of Insurance; disposition; exceptions. The Director of...

77-913 - Insurance Tax Fund; created; use; investment; allocation. - 77-913. Insurance Tax Fund; created; use; investment; allocation. The Insurance...

77-915 - Tax; challenge to constitutionality; tax paid under protest; credit refund. - 77-915. Tax; challenge to constitutionality; tax paid under protest; credit...

77-916 - Tax; no injunction allowed. - 77-916. Tax; no injunction allowed. No injunction shall be granted...

77-917 - Political subdivision; return of funds not required. - 77-917. Political subdivision; return of funds not required. Any political...

77-918 - Prepayment of tax; when due; Premium and Retaliatory Tax Suspense Fund; created; investment. - 77-918. Prepayment of tax; when due; Premium and Retaliatory Tax...

77-1001 - Act, how cited. - 77-1001. Act, how cited. Sections 77-1001 to 77-1035 shall be...

77-1002 - Legislative findings and declarations. - 77-1002. Legislative findings and declarations. The Legislature hereby finds and...

77-1003 - Definitions, where found. - 77-1003. Definitions, where found. For purposes of the Nebraska Advantage...

77-1004 - Tax terms, meaning. - 77-1004. Tax terms, meaning. Any term shall have the same...

77-1005 - Approved cost, defined. - 77-1005. Approved cost, defined. Approved cost means: (1) Obligations incurred...

77-1006 - Approved project, defined. - 77-1006. Approved project, defined. Approved project means any project that...

77-1007 - Cultural development, defined. - 77-1007. Cultural development, defined. Cultural development means a real estate...

77-1008 - Destination dining, defined. - 77-1008. Destination dining, defined. Destination dining means a real estate...

77-1009 - Entertainment destination center, defined. - 77-1009. Entertainment destination center, defined. Entertainment destination center means a...

77-1010 - Entitlement period, defined. - 77-1010. Entitlement period, defined. Entitlement period means the year during...

77-1011 - Full-service restaurant, defined. - 77-1011. Full-service restaurant, defined. Full-service restaurant means any public place...

77-1012 - Historical redevelopment, defined. - 77-1012. Historical redevelopment, defined. Historical redevelopment means a real estate...

77-1013 - Investment, defined. - 77-1013. Investment, defined. Investment means the value of qualified property...

77-1014 - Lodging, defined. - 77-1014. Lodging, defined. (1) Lodging means any lodging facility with...

77-1015 - Mixed-use project, defined. - 77-1015. Mixed-use project, defined. Mixed-use project means a facility containing...

77-1016 - Nebraska crafts and products center, defined. - 77-1016. Nebraska crafts and products center, defined. Nebraska crafts and...

77-1017 - Project, defined. - 77-1017. Project, defined. Project means the acquisition, including the acquisition...

77-1018 - Qualified business, defined. - 77-1018. Qualified business, defined. (1) For a tourism development project,...

77-1019 - Qualified property, defined. - 77-1019. Qualified property, defined. (1) Qualified property means any tangible...

77-1020 - Recreation facility, defined. - 77-1020. Recreation facility, defined. Recreation facility means any real estate...

77-1021 - Redevelopment project, defined. - 77-1021. Redevelopment project, defined. Redevelopment project means a project proposed...

77-1022 - Related persons, defined. - 77-1022. Related persons, defined. Related persons means any corporations, partnerships,...

77-1023 - Structured parking, defined. - 77-1023. Structured parking, defined. Structured parking means a real estate...

77-1024 - Taxpayer, defined. - 77-1024. Taxpayer, defined. (1) Taxpayer means any person subject to...

77-1025 - Tourism attraction, defined. - 77-1025. Tourism attraction, defined. Tourism attraction means a place of...

77-1026 - Year, defined. - 77-1026. Year, defined. Year means the taxable year of the...

77-1027 - Year of application, defined. - 77-1027. Year of application, defined. Year of application means the...

77-1028 - Election required; procedures applicable. - 77-1028. Election required; procedures applicable. The powers granted by the...

77-1029 - Verification of work eligibility status. - 77-1029. Verification of work eligibility status. A municipality shall not...

77-1030 - Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification. - 77-1030. Application; form; contents; confidentiality; fee; municipality; duties; certification; written...

77-1031 - Incentives; tiers; project requirements; refund of taxes. - 77-1031. Incentives; tiers; project requirements; refund of taxes. (1) Applicants...

77-1032 - Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment. - 77-1032. Department of Revenue; duties; review of projects; recapture of...

77-1033 - Transfer of incentives; when; liability for recapture. - 77-1033. Transfer of incentives; when; liability for recapture. (1) The...

77-1034 - Refunds; interest not allowable. - 77-1034. Refunds; interest not allowable. Interest shall not be allowable...

77-1035 - Act; restrictions on use. - 77-1035. Act; restrictions on use. The Nebraska Advantage Transformational Tourism...

77-1101 - Act, how cited. - 77-1101. Act, how cited. Sections 77-1101 to 77-1120 shall be...

77-1101.01 - Act; purposes. - 77-1101.01. Act; purposes. The purposes of the New Markets Job...

77-1102 - Definitions, where found. - 77-1102. Definitions, where found. For purposes of the New Markets...

77-1103 - Applicable percentage, defined. - 77-1103. Applicable percentage, defined. Applicable percentage means zero percent for...

77-1104 - Credit allowance date, defined. - 77-1104. Credit allowance date, defined. Credit allowance date means, with...

77-1105 - Letter ruling, defined. - 77-1105. Letter ruling, defined. Letter ruling means a written interpretation...

77-1106 - Long-term debt security, defined. - 77-1106. Long-term debt security, defined. Long-term debt security means any...

77-1107 - Purchase price, defined. - 77-1107. Purchase price, defined. Purchase price means the amount paid...

77-1108 - Qualified active low-income community business, defined. - 77-1108. Qualified active low-income community business, defined. Qualified active low-income...

77-1109 - Qualified community development entity, defined. - 77-1109. Qualified community development entity, defined. Qualified community development entity...

77-1110 - Qualified equity investment, defined. - 77-1110. Qualified equity investment, defined. (1) Qualified equity investment means...

77-1111 - Qualified low-income community investment, defined. - 77-1111. Qualified low-income community investment, defined. Qualified low-income community investment...

77-1112 - Tax credit, defined. - 77-1112. Tax credit, defined. Tax credit means a credit against...

77-1112.01 - 2021 allocation, defined. - 77-1112.01. 2021 allocation, defined. 2021 allocation means a monetary amount...

77-1112.02 - 2021 federal notice, defined. - 77-1112.02. 2021 federal notice, defined. 2021 federal notice means the...

77-1113 - Vested tax credit; utilization. - 77-1113. Vested tax credit; utilization. A person or entity that...

77-1114 - Tax credit; not refundable or transferable; allocation; carry forward. - 77-1114. Tax credit; not refundable or transferable; allocation; carry forward....

77-1115 - Tax Commissioner; limit tax credit utilization. - 77-1115. Tax Commissioner; limit tax credit utilization. The Tax Commissioner...

77-1116 - Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when. - 77-1116. Qualified community development entity; application; deadline; form; contents; Tax...

77-1117 - Recapture of tax credit. - 77-1117. Recapture of tax credit. The Tax Commissioner shall recapture,...

77-1118 - Recapture of tax credit; notice of noncompliance; cure period. - 77-1118. Recapture of tax credit; notice of noncompliance; cure period....

77-1119 - Tax Commissioner; issue letter rulings; request; refusal to issue for good cause; letter ruling; effect. - 77-1119. Tax Commissioner; issue letter rulings; request; refusal to issue...

77-1120 - Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature. - 77-1120. Qualified community development entity; report to Tax Commissioner; Tax...

77-1201 - Tangible personal property; assessment date; listing. - 77-1201. Tangible personal property; assessment date; listing. All tangible personal...

77-1202 - Tangible personal property; where listed and assessed. - 77-1202. Tangible personal property; where listed and assessed. Taxable tangible...

77-1202.01 - Tax lists; how prepared. - 77-1202.01. Tax lists; how prepared. In preparing the tax list,...

77-1209 - Transferred to section 77-1374. - 77-1209. Transferred to section 77-1374.

77-1209.02 - Transferred to section 77-1375. - 77-1209.02. Transferred to section 77-1375.

77-1209.03 - Transferred to section 77-1376. - 77-1209.03. Transferred to section 77-1376.

77-1210 - Taxable tangible personal property in transit; where listed and assessed. - 77-1210. Taxable tangible personal property in transit; where listed and...

77-1211 - Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed. - 77-1211. Tangible personal property brought into state after December 31...

77-1214 - Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants. - 77-1214. Taxable tangible personal property; attempted sale, levy, or removal;...

77-1219 - Taxable tangible personal property; assessment certificate; county assessor; duties. - 77-1219. Taxable tangible personal property; assessment certificate; county assessor; duties....

77-1229 - Tangible personal property; form of return; time of filing; exemption; procedure. - 77-1229. Tangible personal property; form of return; time of filing;...

77-1229.01 - Personal property; return; filing improperly signed; procedure. - 77-1229.01. Personal property; return; filing improperly signed; procedure. If any...

77-1230 - Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due. - 77-1230. Taxable tangible personal property; amended listing; when required; county...

77-1232 - Personal property; failure to list; false listing; evasion of tax; penalty. - 77-1232. Personal property; failure to list; false listing; evasion of...

77-1233 - Personal property; statement required on return; signature by taxpayer. - 77-1233. Personal property; statement required on return; signature by taxpayer....

77-1233.02 - Taxable tangible personal property tax returns; county assessor; duties. - 77-1233.02. Taxable tangible personal property tax returns; county assessor; duties....

77-1233.03 - Assessment of taxable tangible personal property; county assessor; duties. - 77-1233.03. Assessment of taxable tangible personal property; county assessor; duties....

77-1233.04 - Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties. - 77-1233.04. Taxable tangible personal property tax returns; change in value;...

77-1233.06 - Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures. - 77-1233.06. Taxable tangible personal property tax valuation or penalty; appeal;...

77-1234 - Violations; duty of officers upon discovery. - 77-1234. Violations; duty of officers upon discovery. It shall be...

77-1236 - Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality. - 77-1236. Personal property; taxpayer; inspection by county assessor; authorized; subpoena;...

77-1237 - Personal Property Tax Relief Act; act, how cited. - 77-1237. Personal Property Tax Relief Act; act, how cited. Sections...

77-1238 - Exemption from taxation; Property Tax Administrator; duties. - 77-1238. Exemption from taxation; Property Tax Administrator; duties. (1) For...

77-1239 - Reimbursement for tax revenue lost because of exemption; calculation. - 77-1239. Reimbursement for tax revenue lost because of exemption; calculation....

77-1241.09 - Transferred to section 60-305.15. - 77-1241.09. Transferred to section 60-305.15.

77-1244 - Taxation of air carriers; definitions. - 77-1244. Taxation of air carriers; definitions. As used in sections...

77-1245 - Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when. - 77-1245. Taxation of air carriers; assessment; collection; disbursement; allocation to...

77-1246 - Taxation of air carriers; real and personal property other than flight equipment. - 77-1246. Taxation of air carriers; real and personal property other...

77-1247 - Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver. - 77-1247. Taxation of air carriers; annual report; contents; failure to...

77-1248 - Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties. - 77-1248. Taxation of air carriers; taxable value; allocation; Property Tax...

77-1249 - Taxation of air carriers; tax rate; appeal. - 77-1249. Taxation of air carriers; tax rate; appeal. The Property...

77-1249.01 - Taxation of air carriers; delinquency; interest; collection. - 77-1249.01. Taxation of air carriers; delinquency; interest; collection. One-half of...

77-1250 - Taxation of air carriers; when due; lien; distribution to counties; collection fee. - 77-1250. Taxation of air carriers; when due; lien; distribution to...

77-1250.02 - Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty. - 77-1250.02. Aircraft; owner, lessee, manager of hangar or land, report...

77-1250.03 - Taxation of air carriers; taxes; delinquent; lien; collection. - 77-1250.03. Taxation of air carriers; taxes; delinquent; lien; collection. If...

77-1250.04 - Taxation of air carriers; money and credits; surrender to Tax Commissioner. - 77-1250.04. Taxation of air carriers; money and credits; surrender to...

77-1250.05 - Taxation of air carriers; disposition of funds collected. - 77-1250.05. Taxation of air carriers; disposition of funds collected. The...

77-1301 - Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment. - 77-1301. Real property; assessment date; notice of preliminary valuation; destroyed...

77-1301.01 - Appraisal; standards; establishment by Tax Commissioner; contracts; approval. - 77-1301.01. Appraisal; standards; establishment by Tax Commissioner; contracts; approval. The...

77-1303 - Assessment roll. - 77-1303. Assessment roll. (1) On or before March 19 of...

77-1305 - Certificate of assessment; contents; effect. - 77-1305. Certificate of assessment; contents; effect. The county assessor, when...

77-1306.01 - Lands adjacent to rivers and streams; survey; report. - 77-1306.01. Lands adjacent to rivers and streams; survey; report. In...

77-1307 - Destroyed real property; legislative findings and declarations; terms, defined. - 77-1307. Destroyed real property; legislative findings and declarations; terms, defined....

77-1308 - Destroyed real property; property owner; file report; form; county board of equalization; duties. - 77-1308. Destroyed real property; property owner; file report; form; county...

77-1309 - Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal. - 77-1309. Destroyed real property; county board of equalization; adjust assessed...

77-1311 - County assessor; duties. - 77-1311. County assessor; duties. The county assessor shall have general...

77-1311.01 - Valuation of property; rounding numbers. - 77-1311.01. Valuation of property; rounding numbers. The county assessor may,...

77-1311.02 - Plan of assessment; preparation. - 77-1311.02. Plan of assessment; preparation. The county assessor shall, on...

77-1311.03 - County assessor; systematic inspection and review; adjustment required. - 77-1311.03. County assessor; systematic inspection and review; adjustment required. On...

77-1312 - County assessor; duty to file annual inventory of county personal property. - 77-1312. County assessor; duty to file annual inventory of county...

77-1313 - Property; assessment; duty of county officer to assist; penalty. - 77-1313. Property; assessment; duty of county officer to assist; penalty....

77-1314 - County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order. - 77-1314. County assessor; use of income approach; when; duties; petition...

77-1315 - Adjustment to real property assessment roll; county assessor; duties; publication. - 77-1315. Adjustment to real property assessment roll; county assessor; duties;...

77-1315.01 - Overvaluation or undervaluation; county assessor; report. - 77-1315.01. Overvaluation or undervaluation; county assessor; report. After March 19...

77-1316.01 - Correction of tax rolls. - 77-1316.01. Correction of tax rolls. The county assessor of any...

77-1317 - Real property; assessment; omitted lands; correction; exceptions. - 77-1317. Real property; assessment; omitted lands; correction; exceptions. It shall...

77-1318 - Real property taxes; back interest and penalties; when; appeal. - 77-1318. Real property taxes; back interest and penalties; when; appeal....

77-1318.01 - Improvements to real property; information statement filed with county assessor; forms; contents. - 77-1318.01. Improvements to real property; information statement filed with county...

77-1320.04 - Transferred to section 77-412.01. - 77-1320.04. Transferred to section 77-412.01.

77-1322 - Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized. - 77-1322. Assessment of property; Board of Equalization; special assessments; invalid...

77-1323 - Public improvement; furnishing labor or material; certificate that equipment has been assessed. - 77-1323. Public improvement; furnishing labor or material; certificate that equipment...

77-1324 - Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty. - 77-1324. Public improvement; furnishing labor or material; falsifying certificate that...

77-1327 - Legislative intent; Property Tax Administrator; sales file; studies; powers and duties. - 77-1327. Legislative intent; Property Tax Administrator; sales file; studies; powers...

77-1329 - Tax maps; county assessor; maintain. - 77-1329. Tax maps; county assessor; maintain. The Property Tax Administrator...

77-1330 - Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; ap... - 77-1330. Property Tax Administrator and Tax Commissioner; guides for assessors;...

77-1331 - Property Tax Administrator; tax records; duties. - 77-1331. Property Tax Administrator; tax records; duties. Pursuant to rules...

77-1332 - Appraisal of commercial or industrial property; Property Tax Administrator; powers. - 77-1332. Appraisal of commercial or industrial property; Property Tax Administrator;...

77-1333 - Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing;... - 77-1333. Rent-restricted housing projects; county assessor; perform income-approach calculation; owner;...

77-1334 - Property Tax Administrator; inspections, investigations, and studies; administration of tax laws. - 77-1334. Property Tax Administrator; inspections, investigations, and studies; administration of...

77-1335 - Property valued by Property Tax Administrator; error; Property Tax Administrator; powers. - 77-1335. Property valued by Property Tax Administrator; error; Property Tax...

77-1337 - Transferred to section 77-429. - 77-1337. Transferred to section 77-429.

77-1338 - Values established; effect. - 77-1338. Values established; effect. The county and all political subdivisions...

77-1339 - Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner. - 77-1339. Joint or cooperative performance of assessment function; two or...

77-1342 - Department of Revenue Property Assessment Division Cash Fund; created; use; investment. - 77-1342. Department of Revenue Property Assessment Division Cash Fund; created;...

77-1343 - Agricultural or horticultural land; terms, defined. - 77-1343. Agricultural or horticultural land; terms, defined. The purpose of...

77-1344 - Agricultural or horticultural land; special valuation; when applicable. - 77-1344. Agricultural or horticultural land; special valuation; when applicable. (1)...

77-1345 - Agricultural or horticultural lands; special valuation; application. - 77-1345. Agricultural or horticultural lands; special valuation; application. (1) An...

77-1345.01 - Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect. - 77-1345.01. Agricultural or horticultural lands; special valuation; approval or denial;...

77-1346 - Agricultural or horticultural lands; eligibility for special valuation; rules and regulations. - 77-1346. Agricultural or horticultural lands; eligibility for special valuation; rules...

77-1347 - Agricultural or horticultural lands; special valuation; disqualification. - 77-1347. Agricultural or horticultural lands; special valuation; disqualification. Upon approval...

77-1347.01 - Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal. - 77-1347.01. Agricultural or horticultural lands; special valuation; disqualification; procedure; protest;...

77-1349 - Unconstitutional. - 77-1349. Unconstitutional. Source

77-1350 - Unconstitutional. - 77-1350. Unconstitutional. Source

77-1351 - Unconstitutional. - 77-1351. Unconstitutional. Source

77-1352 - Unconstitutional. - 77-1352. Unconstitutional. Source

77-1353 - Unconstitutional. - 77-1353. Unconstitutional. Source

77-1354 - Unconstitutional. - 77-1354. Unconstitutional. Source

77-1356 - Transferred to section 77-3431. - 77-1356. Transferred to section 77-3431.

77-1359 - Agricultural and horticultural land; legislative findings; terms, defined. - 77-1359. Agricultural and horticultural land; legislative findings; terms, defined. The...

77-1363 - Agricultural and horticultural land; classes and subclasses. - 77-1363. Agricultural and horticultural land; classes and subclasses. Agricultural land...

77-1371 - Comparable sales; use; guidelines. - 77-1371. Comparable sales; use; guidelines. Comparable sales are recent sales...

77-1374 - Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax. - 77-1374. Improvements on leased public lands; assessment; change of ownership;...

77-1375 - Improvements on leased lands; how assessed; apportionment. - 77-1375. Improvements on leased lands; how assessed; apportionment. (1) If...

77-1376 - Improvements on leased lands; how assessed; notice. - 77-1376. Improvements on leased lands; how assessed; notice. Improvements on...

77-1377 - Statewide file of real property sales; creation; use. - 77-1377. Statewide file of real property sales; creation; use. The...

77-1385 - Historically significant real property; qualification. - 77-1385. Historically significant real property; qualification. The following real property...

77-1386 - Historically significant real property; landmark ordinance or resolution; approval. - 77-1386. Historically significant real property; landmark ordinance or resolution; approval....

77-1387 - Historically significant real property; application by property owner; approval. - 77-1387. Historically significant real property; application by property owner; approval....

77-1388 - Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer. - 77-1388. Historically significant real property; preliminary certificate of rehabilitation; filing...

77-1389 - Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county. - 77-1389. Historically significant real property; preliminary certificate of rehabilitation; filing...

77-1390 - Historically significant real property; final certificate of rehabilitation; issuance. - 77-1390. Historically significant real property; final certificate of rehabilitation; issuance....

77-1391 - Historically significant real property; valuation. - 77-1391. Historically significant real property; valuation. (1) Commencing January 1,...

77-1392 - Historically significant real property; Tax Commissioner; rules and regulations. - 77-1392. Historically significant real property; Tax Commissioner; rules and regulations....

77-1393 - Historically significant real property; State Historic Preservation Officer; rules and regulations. - 77-1393. Historically significant real property; State Historic Preservation Officer; rules...

77-1394 - Historically significant real property; protests; procedure; appeal. - 77-1394. Historically significant real property; protests; procedure; appeal. (1) Any...

77-1401 - Terms, defined. - 77-1401. Terms, defined. For purposes of sections 77-1401 to 77-1409:...

77-1402 - State Treasurer; establish achieving a better life program or contract with another state. - 77-1402. State Treasurer; establish achieving a better life program or...

77-1403 - Account owner; designated beneficiary; death of designated beneficiary; transfer of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited. - 77-1403. Account owner; designated beneficiary; death of designated beneficiary; transfer...

77-1404 - Contributions. - 77-1404. Contributions. Any person may make contributions to an account...

77-1405 - Qualified program. - 77-1405. Qualified program. The State Treasurer and, to the extent...

77-1406 - Investment options; state investment officer; fiduciary responsibility. - 77-1406. Investment options; state investment officer; fiduciary responsibility. The State...

77-1407 - Funds held in trust; ABLE Program Fund; ABLE Expense Fund; created; use; investment. - 77-1407. Funds held in trust; ABLE Program Fund; ABLE Expense...

77-1408 - Annual audited financial report; supplemental information. - 77-1408. Annual audited financial report; supplemental information. (1) The State...

77-1409 - State Treasurer; rules and regulations; powers. - 77-1409. State Treasurer; rules and regulations; powers. The State Treasurer...

77-1501 - County board of equalization; who constitutes; meetings; county officials; duties. - 77-1501. County board of equalization; who constitutes; meetings; county officials;...

77-1502 - Board; protests; form; report; notification. - 77-1502. Board; protests; form; report; notification. (1) The county board...

77-1502.01 - Board; referee; appointment; compensation; duties. - 77-1502.01. Board; referee; appointment; compensation; duties. In all counties the...

77-1503.01 - Property exempt from equalization. - 77-1503.01. Property exempt from equalization. Any property valued by the...

77-1504 - Equalization of property; board; powers and duties; protest; procedure; notice of decision. - 77-1504. Equalization of property; board; powers and duties; protest; procedure;...

77-1504.01 - Adjustment to class or subclass of real property; procedure. - 77-1504.01. Adjustment to class or subclass of real property; procedure....

77-1506.01 - Application for reduction in value; waiver of notice. - 77-1506.01. Application for reduction in value; waiver of notice. Whenever...

77-1506.04 - Unconstitutional. - 77-1506.04. Unconstitutional. Source

77-1506.05 - Unconstitutional. - 77-1506.05. Unconstitutional. Source

77-1506.06 - Unconstitutional. - 77-1506.06. Unconstitutional. Source

77-1506.07 - Unconstitutional. - 77-1506.07. Unconstitutional. Source

77-1506.08 - Unconstitutional. - 77-1506.08. Unconstitutional. Source

77-1507 - Board; duties; addition of omitted property; clerical errors; protest; procedure. - 77-1507. Board; duties; addition of omitted property; clerical errors; protest;...

77-1507.01 - Failure to give notice; effect. - 77-1507.01. Failure to give notice; effect. Any person otherwise having...

77-1508 - Board; examination of persons; production and inspection of records. - 77-1508. Board; examination of persons; production and inspection of records....

77-1509 - Board; compelling attendance of witnesses; penalties; fees. - 77-1509. Board; compelling attendance of witnesses; penalties; fees. The county...

77-1510 - Board; appeals, how taken. - 77-1510. Board; appeals, how taken. Any action of the county...

77-1510.01 - Board; powers; costs and fees. - 77-1510.01. Board; powers; costs and fees. After the Tax Equalization...

77-1514 - Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator. - 77-1514. Abstract of property assessment rolls; prepared by county assessor;...

77-1601 - County tax levy; by whom made; when; what included; correction of clerical error; procedure. - 77-1601. County tax levy; by whom made; when; what included;...

77-1601.02 - Transferred to section 77-1632. - 77-1601.02. Transferred to section 77-1632.

77-1606 - County tax levy; appeal by taxpayer; when taken; does not suspend collection. - 77-1606. County tax levy; appeal by taxpayer; when taken; does...

77-1608 - County tax levy; appeal by taxpayer; proceedings. - 77-1608. County tax levy; appeal by taxpayer; proceedings. The Tax...

77-1610 - Return of taxes paid; correction of tax rolls. - 77-1610. Return of taxes paid; correction of tax rolls. If...

77-1613 - Tax list; preparation; when and by whom; form and contents. - 77-1613. Tax list; preparation; when and by whom; form and...

77-1613.01 - Certification by county official to Property Tax Administrator; contents. - 77-1613.01. Certification by county official to Property Tax Administrator; contents....

77-1613.02 - Tax list; corrections; prohibited acts; violation; penalty. - 77-1613.02. Tax list; corrections; prohibited acts; violation; penalty. The county...

77-1613.04 - Assessment roll and tax list; corrections. - 77-1613.04. Assessment roll and tax list; corrections. The county assessor...

77-1614 - Tax list; consolidated tax; how entered. - 77-1614. Tax list; consolidated tax; how entered. All taxes which...

77-1615.01 - Tax list; use of electronic data processing equipment; levy and collection of taxes. - 77-1615.01. Tax list; use of electronic data processing equipment; levy...

77-1616 - Tax list; delivery to county treasurer; when; warrant for collection. - 77-1616. Tax list; delivery to county treasurer; when; warrant for...

77-1617 - Tax list; property of county; form. - 77-1617. Tax list; property of county; form. The tax list...

77-1618 - Tax list; entry of amount. - 77-1618. Tax list; entry of amount. As soon as the...

77-1619 - Judgments against public corporations; payment by tax levy. - 77-1619. Judgments against public corporations; payment by tax levy. Whenever...

77-1620 - Judgments against public corporations; payment by levy in addition to levy for ordinary purposes. - 77-1620. Judgments against public corporations; payment by levy in addition...

77-1621 - Judgments against public corporations; special tax levy; how collected. - 77-1621. Judgments against public corporations; special tax levy; how collected....

77-1622 - Judgments against public corporations; duty of corporate authorities to make levy. - 77-1622. Judgments against public corporations; duty of corporate authorities to...

77-1623 - Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus. - 77-1623. Judgments against public corporations; failure or refusal of corporate...

77-1624 - Taxes delinquent five or more years; collection; receipts; proration; remittance of state taxes to State Treasurer; how credited. - 77-1624. Taxes delinquent five or more years; collection; receipts; proration;...

77-1630 - Property Tax Request Act, how cited. - 77-1630. Property Tax Request Act, how cited. Sections 77-1630 to...

77-1631 - Terms, defined. - 77-1631. Terms, defined. For purposes of the Property Tax Request...

77-1632 - Property tax request; procedure; public hearing; resolution or ordinance; contents. - 77-1632. Property tax request; procedure; public hearing; resolution or ordinance;...

77-1633 - Property tax request; increase by more than allowable growth percentage; notice and hearing; resolution or ordinance; requirements; certification; county clerk; county assessor; duties. - 77-1633. Property tax request; increase by more than allowable growth...

77-1634 - Failure to comply with act; effect. - 77-1634. Failure to comply with act; effect. (1) Except as...

77-1701 - Collection of taxes; county treasurer tax collector; statements; contents; special assessments; de minimis amount; how treated. - 77-1701. Collection of taxes; county treasurer tax collector; statements; contents;...

77-1702 - Collection of taxes; medium of payment. - 77-1702. Collection of taxes; medium of payment. State warrants are...

77-1703 - Collection of taxes; separate payments; special assessments. - 77-1703. Collection of taxes; separate payments; special assessments. The treasurer...

77-1704 - Collection of taxes; entry of payment; receipt. - 77-1704. Collection of taxes; entry of payment; receipt. Whenever any...

77-1704.01 - Collection of taxes; notice; receipt; statement; contents. - 77-1704.01. Collection of taxes; notice; receipt; statement; contents. (1) The...

77-1704.02 - Collection of taxes; partial payments; when authorized. - 77-1704.02. Collection of taxes; partial payments; when authorized. (1) Any...

77-1705 - Collection of taxes; tax receipt; form; required information. - 77-1705. Collection of taxes; tax receipt; form; required information. The...

77-1706 - Collection of taxes; receipts; how numbered. - 77-1706. Collection of taxes; receipts; how numbered. All receipts issued...

77-1707 - Collection of taxes; receipts; accountability of county treasurer. - 77-1707. Collection of taxes; receipts; accountability of county treasurer. The...

77-1708 - Collection of taxes; county treasurer; cash book. - 77-1708. Collection of taxes; county treasurer; cash book. The county...

77-1710 - Collection of taxes; payments; how indicated on tax lists; county treasurer; duties. - 77-1710. Collection of taxes; payments; how indicated on tax lists;...

77-1711 - Collection of taxes; personal property; chargeable to county treasurer; liability for collection. - 77-1711. Collection of taxes; personal property; chargeable to county treasurer;...

77-1715 - Collection of taxes; personal tax roll; publication fees. - 77-1715. Collection of taxes; personal tax roll; publication fees. Payment...

77-1716 - Collection of taxes; notice to taxpayer. - 77-1716. Collection of taxes; notice to taxpayer. The county treasurer...

77-1717 - Collection of taxes; procedure. - 77-1717. Collection of taxes; procedure. After September 1 of each...

77-1718 - Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest. - 77-1718. Collection of taxes; notice; issuance of distress warrant; affidavit...

77-1719 - Collection of taxes, personal; service and return of distress warrants; time allowed. - 77-1719. Collection of taxes, personal; service and return of distress...

77-1719.01 - Collection of taxes, personal; sheriff; report. - 77-1719.01. Collection of taxes, personal; sheriff; report. On or before...

77-1719.02 - Collection of taxes, personal; report of sheriff; county treasurer; verify; false return; notice; hearing; finding; penalty. - 77-1719.02. Collection of taxes, personal; report of sheriff; county treasurer;...

77-1719.03 - Collection of taxes, personal; distress warrant; acceptance of partial payment. - 77-1719.03. Collection of taxes, personal; distress warrant; acceptance of partial...

77-1719.04 - Collection of taxes, personal; false return; damages. - 77-1719.04. Collection of taxes, personal; false return; damages. For knowingly...

77-1719.05 - Collection of taxes, personal; distress warrant; forwarding to another county. - 77-1719.05. Collection of taxes, personal; distress warrant; forwarding to another...

77-1720 - Collection of taxes, personal; levy and return of distress warrants; fees and commissions; mileage. - 77-1720. Collection of taxes, personal; levy and return of distress...

77-1721 - Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond. - 77-1721. Collection of taxes; distress warrants; record of county treasurer;...

77-1722 - Collection of taxes, personal; distress warrant uncollected; suit by county treasurer. - 77-1722. Collection of taxes, personal; distress warrant uncollected; suit by...

77-1723 - Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants. - 77-1723. Collection of taxes, personal; distress warrant; removal from county...

77-1724 - Collection of taxes, personal; return of property to owner upon payment; sale; notice. - 77-1724. Collection of taxes, personal; return of property to owner...

77-1725.01 - Collection of taxes; real property; removal or demolition; public officials; duties; lien on personal property. - 77-1725.01. Collection of taxes; real property; removal or demolition; public...

77-1727 - Collection of taxes; injunction and replevin prohibited; exceptions. - 77-1727. Collection of taxes; injunction and replevin prohibited; exceptions. No...

77-1734 - Collection of taxes; entry on tax list of refunds. - 77-1734. Collection of taxes; entry on tax list of refunds....

77-1734.01 - Refund of tax paid; claim; verification required; county board approval. - 77-1734.01. Refund of tax paid; claim; verification required; county board...

77-1735 - Illegal or unconstitutional tax paid; claim for refund; procedure. - 77-1735. Illegal or unconstitutional tax paid; claim for refund; procedure....

77-1736.06 - Property tax refund; procedure. - 77-1736.06. Property tax refund; procedure. The following procedure shall apply...

77-1736.07 - Property tax refund; procedure; applicability. - 77-1736.07. Property tax refund; procedure; applicability. Section 77-1736.06 is expressly...

77-1737 - Collection of taxes; no power to release or commute; recovery from public officials. - 77-1737. Collection of taxes; no power to release or commute;...

77-1738 - Collection of taxes; when stricken from tax list. - 77-1738. Collection of taxes; when stricken from tax list. The...

77-1739 - Collection of taxes; taxes delinquent for ten years; cancellation of interest on payment of principal. - 77-1739. Collection of taxes; taxes delinquent for ten years; cancellation...

77-1740 - Collection of taxes; county treasurer's warrant book; entries. - 77-1740. Collection of taxes; county treasurer's warrant book; entries. Each...

77-1741 - Collection of taxes; contract for or purchase of warrants or orders at discount by treasurer, forbidden; penalty. - 77-1741. Collection of taxes; contract for or purchase of warrants...

77-1742 - Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors. - 77-1742. Collection of taxes, personal; statement of uncollected taxes filed...

77-1743 - Collection of taxes; county treasurer; credit on settlement for delinquent real property taxes and special assessments. - 77-1743. Collection of taxes; county treasurer; credit on settlement for...

77-1744 - Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes. - 77-1744. Collection of taxes; county treasurer; credit on settlement for...

77-1745 - Collection of taxes; settlement of county treasurer; made with county board; when made. - 77-1745. Collection of taxes; settlement of county treasurer; made with...

77-1746 - Collection of taxes; settlement of county treasurer; with county clerk when board not in session. - 77-1746. Collection of taxes; settlement of county treasurer; with county...

77-1748 - Collection of taxes; settlement of county treasurer; certificate to local authorities. - 77-1748. Collection of taxes; settlement of county treasurer; certificate to...

77-1749 - Collection of taxes; settlement of county treasurer; credit for delinquent taxes; audit of treasurer's books. - 77-1749. Collection of taxes; settlement of county treasurer; credit for...

77-1750 - Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board. - 77-1750. Collection of taxes; settlement of county treasurer; adjustment with...

77-1759 - Collection of taxes; report to and payment of taxes and special assessments; when required. - 77-1759. Collection of taxes; report to and payment of taxes...

77-1760 - Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond. - 77-1760. Collection of taxes; failure to report and pay taxes...

77-1761 - Collection of taxes; failure to report and pay taxes collected by county treasurer; removal from office. - 77-1761. Collection of taxes; failure to report and pay taxes...

77-1762 - Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond. - 77-1762. Collection of taxes; failure to pay taxes collected by...

77-1763 - Collection of taxes; failure to make settlement with state; suit by Tax Commissioner. - 77-1763. Collection of taxes; failure to make settlement with state;...

77-1764 - Collection of taxes; suit on behalf of state; where brought. - 77-1764. Collection of taxes; suit on behalf of state; where...

77-1765 - Collection of taxes; suit on behalf of state; power of court to require disclosure; entry of judgment. - 77-1765. Collection of taxes; suit on behalf of state; power...

77-1766 - Collection of taxes; suit by aggrieved municipal corporations. - 77-1766. Collection of taxes; suit by aggrieved municipal corporations. Cities,...

77-1767 - Collection of taxes; loss or destruction of tax records; new assessment or new records authorized. - 77-1767. Collection of taxes; loss or destruction of tax records;...

77-1771 - Collection of taxes; claim against governmental subdivision; deduction of personal taxes. - 77-1771. Collection of taxes; claim against governmental subdivision; deduction of...

77-1772 - Collection of taxes; interest on delinquent taxes; distribution. - 77-1772. Collection of taxes; interest on delinquent taxes; distribution. Interest...

77-1774 - Collection of taxes; reciprocity with other states; taxes, defined. - 77-1774. Collection of taxes; reciprocity with other states; taxes, defined....

77-1775 - Tax paid as result of clerical error, misunderstanding, or mistake; refund or credit; procedure. - 77-1775. Tax paid as result of clerical error, misunderstanding, or...

77-1775.01 - Appeal resulting in lower value; refund; procedure. - 77-1775.01. Appeal resulting in lower value; refund; procedure. (1) When...

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Nebraska Revised Statutes Chapter 77 - Revenue and Taxation

Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation