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.

Source

Terms Used In Nebraska Statutes 77-1210

  • Personal property: All property that is not real property.
  • Tax district: means an area within a county in which all of the taxable property is subject to property taxes at the same consolidated property tax rate. See Nebraska Statutes 77-127