Nebraska Statutes 77-621. Railroad property; valuation; contents of report
On or before August 10, the Property Tax Administrator shall certify to the railroad company and county assessor the railroad company’s total taxable equalized value and the distribution of that value determined pursuant to section 77-604. The report of distributed value shall include:
Terms Used In Nebraska Statutes 77-621
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- 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
(1) The number of miles of main track and sidetrack of each railroad located in each governmental subdivision and the total length of main track and sidetrack in the county;
(2) The assessed valuation per mile of such main track and sidetrack; and
(3) The valuations that shall be placed to the credit of such governmental subdivision in the county.
Source
- Laws 1903, c. 73, § 94, p. 418;
- R.S.1913, § 6384;
- Laws 1921, c. 133, art. VI, § 10, p. 559;
- C.S.1922, § 5848;
- C.S.1929, § 77-510;
- R.S.1943, § 77-621;
- Laws 1979, LB 105, § 13;
- Laws 1979, LB 103, § 5;
- Laws 1985, LB 268, § 18;
- Laws 1995, LB 490, § 73;
- Laws 1997, LB 270, § 31;
- Laws 1998, LB 306, § 18.