Nebraska Statutes 77-1211. Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed
When any person brings taxable tangible personal property into this state or into one county thereof from another county after 12:01 a.m. on January 1 and prior to July 1 in any year, it shall be the duty of the owner, within thirty days after July 1, to list and return such property for taxation for the current tax year unless he or she shows to the county assessor under oath and by producing a copy of the listing or assessment duly certified to by the proper officer of the state or county that the property was listed for taxation for the current tax year in some other county in this state or in some other state or territory of the United States or that such property has been received by him or her in exchange for money or property already listed for taxation for the current tax year. The county assessor shall at once assess such property and shall enter the same on the tax roll.
Source
- Laws 1903, c. 73, § 37, p. 397;
- R.S.1913, § 6322;
- C.S.1922, § 5923;
- C.S.1929, § 77-1410;
- R.S.1943, § 77-1211;
- Laws 1947, c. 250, § 14, p. 792;
- Laws 1947, c. 251, § 20, p. 817;
- Laws 1955, c. 288, § 13, p. 908;
- Laws 1959, c. 355, § 12, p. 1257;
- Laws 1961, c. 381, § 5, p. 1172;
- Laws 1986, LB 817, § 7;
- Laws 1992, LB 1063, § 96;
- Laws 1992, Second Spec. Sess., LB 1, § 69;
- Laws 1997, LB 270, § 47.
Terms Used In Nebraska Statutes 77-1211
- Assessment: means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll. See Nebraska Statutes 77-126
- County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Personal property: All property that is not real property.
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
- Year: shall mean calendar year. See Nebraska Statutes 49-801