Nebraska Statutes 77-1202. Tangible personal property; where listed and assessed
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Taxable tangible personal property shall be listed and assessed where it has acquired tax situs as defined in section 77-125.
Source
- Laws 1903, c. 73, § 29, p. 395;
- R.S.1913, § 6314;
- Laws 1917, c. 117, § 1, p. 291;
- C.S.1922, § 5915;
- C.S.1929, § 77-1402;
- R.S.1943, § 77-1202;
- Laws 1961, c. 380, § 1, p. 1168;
- Laws 1965, c. 483, § 2, p. 1561;
- Laws 1969, c. 664, § 1, p. 2585;
- Laws 1972, LB 1100, § 2;
- Laws 1987, LB 508, § 29;
- Laws 1992, LB 1063, § 93;
- Laws 1992, Second Spec. Sess., LB 1, § 66;
- Laws 1997, LB 270, § 46;
- Laws 1997, LB 271, § 49.
Terms Used In Nebraska Statutes 77-1202
- Personal property: All property that is not real property.
- Tax situs: means the tax district wherein taxable real property is located or taxable tangible personal property is located for fifty percent or more of the calendar year. See Nebraska Statutes 77-125