Nebraska Statutes 77-1246. Taxation of air carriers; real and personal property other than flight equipment
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Real property and personal property, except flight equipment, of an air carrier shall be taxed in the political subdivisions of the state in accordance with the applicable laws of this state.
Source
- Laws 1947, c. 266, § 3, p. 860;
- Laws 1965, c. 478, § 10, p. 1544.
Terms Used In Nebraska Statutes 77-1246
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- 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