Regional Metropolitan Transit Authority Act
Community Development Law
Municipal Cooperative Financing Act
Municipal Infrastructure Redevelopment Fund Act
Local Option Municipal Economic Development Act
Municipal Proprietary Function Act
Municipal Custodianship for Dissolved Homeowners Associations Act
§ 18-131 Publication
§ 18-132 Adoption of standard codes
§ 18-201 Direct borrowing; purposes; ordinance or resolution; public notice; limitation
§ 18-305 Telephones; free or underpriced service to city officers; acceptance by officer; prohibited; penalties
§ 18-306 Electric or other lights; free or underpriced service to city officers; prohibited; penalties
§ 18-307 Electric or other lights; free or underpriced service; acceptance by officer; prohibited; penalty
§ 18-308 Water; free or underpriced service to city officers; acceptance by officer; prohibited; penalties
§ 18-309 Prosecutions for violations; evidence; immunity of witnesses
§ 18-310 Compensation contracts contingent upon outcome of municipal election; contrary to public policy
§ 18-311 Compensation contracts contingent upon outcome of municipal election; prohibited
§ 18-312 Contingent compensation contracts; violations; penalty
§ 18-401 Public utility districts; creation authorized; extension or enlargement of service; limitation
§ 18-402 Public utility districts; how created
§ 18-403 Public utility districts; creation; extension or enlargement of service; notice requirements; protests
§ 18-404 Public utility districts; creation; protest; effect
§ 18-405 Public utility districts; extension or enlargement of service; cost; payment; assessment
§ 18-406 Public utility districts; special assessments; when due; equalization; interest
§ 18-407 Public utility districts; creation by petition; denial
§ 18-408 Public utility districts; warrants; issuance
§ 18-409 Public utility districts; extension or enlargement of service; provisions optional
§ 18-410 Metropolitan utilities districts; extension of service beyond corporate limits; procedure
§ 18-411 Cities not in metropolitan class with home rule charters; powers not restricted
§ 18-412 Electric light and power systems; construction, acquisition, and maintenance; revenue bonds and debentures authorized; referendum petition; cities with home rule charters; powers
§ 18-412.01 Electric system; contract to operate; bidding requirements
§ 18-412.02 Electric system; acquisition from public power district or public power and irrigation district
§ 18-412.06 Electric service; contracts to purchase authorized; limitation on liability
§ 18-412.07 Electric facilities; joint exercise of powers with public power districts and public agencies; authority
§ 18-412.08 Electric facilities; joint exercise of powers with electric cooperatives or corporations; authority
§ 18-412.09 Electric facilities; joint exercise of power; agreement; terms and conditions; agent; powers and duties; liability of city or village
§ 18-412.10 Electric facilities outside state; joint acquisition and maintenance; conditions
§ 18-413 Waterworks; right-of-way outside corporate limits; purposes; conditions
§ 18-418 Electric service; negotiated rates; requirements
§ 18-419 Sale or lease of dark fiber; authorized
§ 18-501 Construction and operation; powers; tax levies
§ 18-502 Revenue bonds; issuance; interest; not included in limit on bonds
§ 18-503 Rules and regulations; charges; collection
§ 18-504 Revenue bonds; payment; sinking fund; rates; rights of holders of bonds
§ 18-505 Franchises; contracts authorized; rates
§ 18-506 General obligation bonds; issuance; interest; not included in limit on bonds
§ 18-506.01 Revenue bonds; general obligation bonds; issuance; conditions
§ 18-507 Installation, improvement, or extension; plans and specifications; bidding requirements
§ 18-508 Service beyond corporate limits; conditions; contracts with users
§ 18-509 Rental and use charges; collection; use
§ 18-510 Terms, defined; applicability of sections
§ 18-511 Sections, how construed
§ 18-512 Anti-pollution-of-water measures; special levy
§ 18-601 Construction; federal aid; plans; assumption of liability; condemnation procedure
§ 18-602 Grade crossing projects; effect on railroads
§ 18-603 Streets and highways; use
§ 18-604 Private property; condemnation; ordinance; requirements
§ 18-610 Bonds; election; notice; failure to approve; effect
§ 18-611 Bonds; terms; payment
§ 18-612 Bonds; vesting of powers
§ 18-613 Department of Transportation; construction contracts authorized
§ 18-614 Damages; payment methods
§ 18-615 Funds; appropriation not required
§ 18-617 Construction; resolution; notice
§ 18-618 Construction; contracts and agreements; conditions
§ 18-619 Inability to reach agreement; complaint; service; railroad company; duties
§ 18-620 Complaint; hearing
§ 18-621 Order; contents; filing; service; dismissal of petition
§ 18-622 Order; appeal; transcript; cost; standard of review
§ 18-623 Construction; approval by electors; ballot; appeal; effect
§ 18-624 Approval by electors; governing body; powers
§ 18-625 Approval by electors; governing body; duties
§ 18-626 Streets and highways; use
§ 18-627 Private property; condemnation; resolution; requirements; procedure
§ 18-633 Construction; cost; deposit; mandamus
§ 18-634 Construction; contract; letting
§ 18-635 Railroad company; obligations; sections; effect
§ 18-636 Sections, how construed
§ 18-1001 Public policy; sites; acquisition; conveyance to state; construction of buildings
§ 18-1002 Site; purchase; payment
§ 18-1003 Site; condemnation; payment
§ 18-1004 Armory site; conveyances
§ 18-1005 Tax levy; state armory site fund; use
§ 18-1006 Warrants; issuance; amount; fund; purpose
§ 18-1101 Refunding outstanding instruments; powers
§ 18-1102 Refunding instruments; how issued
§ 18-1201 Tax; amount; purposes
§ 18-1202 Tax anticipation bonds; issuance; interest; redemption
§ 18-1203 Musical and amusement organizations; tax; amount; petition for higher tax; election
§ 18-1204 Musical and amusement organizations; power to tax; withdrawal; reauthorization
§ 18-1205 Musical and amusement organizations; tax; inclusion in appropriation ordinance
§ 18-1206 Musical and amusement organizations; leader; employment
§ 18-1207 Musical and amusement organizations; rules and regulations
§ 18-1208 Occupation tax; imposition or increase; election; procedure; annual report; contents
§ 18-1214 Motor vehicles; annualmotor vehicle fee; use
§ 18-1215 Special assessment district; ordinance; file copy with register of deeds
§ 18-1216 Collection of special assessments; powers; notice; liability
§ 18-1221 Pension or retirement system; tax; amount; use
§ 18-1501 Acquisition; buildings; improvements; authorized; charges
§ 18-1502 Bonds; terms; interest; approval by electors
§ 18-1503 Tax in lieu of bonds; amount; approval by electors; limitations
§ 18-1504 Acquisition by lease; election unnecessary
§ 18-1505 Construction, leasing, improvement, maintenance, and management; annual tax; election not required
§ 18-1507 Site; federal and state specifications
§ 18-1508 Ordinances, rules, and regulations; authorized; applicability
§ 18-1509 Lease or disposition; when authorized
§ 18-1701 Public records; disposition and destruction
§ 18-1702 Law enforcement; joint institute; trainees; costs and expenses
§ 18-1703 Ownership, possession,and transportation of concealed handguns; power of cities and villages; existingordinance, permit, or regulation; null and void
§ 18-1705 Road or street improvement; avoidance of menace to travel; additional land; acquisition by purchase, gift, or eminent domain
§ 18-1706 Fire, police, and emergency service; provision outside limits of municipality
§ 18-1707 Services, vehicles, and equipment; authority to contract for; requirements
§ 18-1708 Municipal employees; serving outside corporate limits; regular line of duty
§ 18-1709 Fire protection; fire apparatus; emergency vehicles; contract with other municipalities
§ 18-1712 Fire training school; jointly sponsored; trainees; costs and expenses
§ 18-1713 Fire training school; maintained by city of the primary or metropolitan class; trainees; costs and expenses
§ 18-1714 Fire training school; approved by State Fire Marshal and Nebraska Emergency Management Agency; attendance
§ 18-1715 Airport; park; waterworks system; sewerage system; outside corporate limits; police jurisdiction
§ 18-1716 Suburban regulations; exceptions
§ 18-1716.01 Annexation; property contiguous to or abutting county road; effect
§ 18-1718 Annexation; contest; limitation of action
§ 18-1719 Weeds; destruction and removal within right-of-way of railroads; powers; special assessment
§ 18-1720 Nuisances; definition; prevention; abatement; joint and cooperative action with county
§ 18-1721 Comprehensive zoning ordinance; requirements for street dedication
§ 18-1722 Buildings; repair, rehabilitate, or demolish; remove; cost; special assessment; civil action
§ 18-1722.01 Property or building; unsafe or unfit for human occupancy; duties
§ 18-1723 Firefighter;police officer; presumption of death or disability; rebuttable
§ 18-1724 Discrimination; employment, public accommodations, and housing; ordinance to prevent
§ 18-1729 Violations bureau; purpose; payment of penalties
§ 18-1732 Expiration of act
§ 18-1733 Expiration of act
§ 18-1734 Expiration of act
§ 18-1736 Handicapped or disabledpersons; designation of parking spaces
§ 18-1737 Handicapped ordisabled persons; offstreet parking facility; onstreet parking; designation;removal of unauthorized vehicle; penalty; state agency, defined
§ 18-1741.01 Handicapped parking infraction, defined; citation issuance; enforcement on state property
§ 18-1741.02 Handicapped parkinginfraction; penalties; suspension of permit; fine
§ 18-1741.03 Handicappedparking infraction; citation form; Supreme Court; powers
§ 18-1741.04 Handicappedparking citation; requirements; procedure; waivers; dismissal; credit card;payment authorized
§ 18-1741.05 Handicapped parking citation; violation; penalty
§ 18-1741.06 Handicapped parking infraction; trial; rights
§ 18-1741.07 Handicapped parking infractions; sections, how construed
§ 18-1743 Building permit; duplicate; issued to county assessor; when
§ 18-1748 Sewer connection line; driveway approach; owner; duty to maintain; notice; assessment for cost
§ 18-1749 Pension or retirement plan; employee contribution authorized; manner of payment
§ 18-1750 Notes for anticipated receipts; issuance; payment; loans from federal government
§ 18-1751 Special improvement district; authorized; when; special assessment
§ 18-1752 Removal of garbage or refuse; authorized; procedure; costs
§ 18-1752.01 Solid waste collection service; commencement; resolution; requirements
§ 18-1752.02 Solid waste collection service; commencement; limitation
§ 18-1753 Annexation; additional population; report to Tax Commissioner; calculations
§ 18-1754 Annexation report; Tax Commissioner; duties
§ 18-1755 Acquisition of real property; procedure; public right of access for recreational use
§ 18-1756 Purchase of personal property without bidding; when
§ 18-1757 Issuance of citations for violations; procedure
§ 18-1758 Short-term rentals; municipality; ordinance or other regulation; powers
§ 18-1801 Various purpose bonds; power to issue
§ 18-1802 Various purpose bonds; terms; payment
§ 18-1803 Revenue bonds; purpose; issuance; terms, defined
§ 18-1804 Revenue bonds; general provisions; enumerated
§ 18-1805 Revenue bonds issued prior to October 23, 1967; sections, how construed
§ 18-1901 Board for examination of plumbers; members; appointment; qualifications; terms; quorum; organization; vacancies; how filled; bond; duties
§ 18-1902 Board; organization; records
§ 18-1903 Board; appointments; when made; ex officio members; compensation
§ 18-1904 Board; meetings; examination for license; rules
§ 18-1905 Assistant inspector; board members; compensation; meetings, restriction
§ 18-1906 Construction, alteration, and inspection; rules and regulations; powers of board; variances; fee; plans and specifications; approval; Building Board of Review; appeals
§ 18-1907 License; examination; when; subject matter
§ 18-1908 License; renewal; reexamination; when
§ 18-1909 License; term; revocation; suspension; grounds; notice and hearing
§ 18-1910 License; required; compliance with codes; exception
§ 18-1911 License; fees; disposition
§ 18-1912 Inspector; duties; assistants
§ 18-1913 Defective work; cessation; removal
§ 18-1914 Violations; penalties
§ 18-1915 Permit fees;inspection; provisions applicable
§ 18-1916 Installation; repair; permit required
§ 18-1917 Installation; repair; who can perform
§ 18-1918 Permit fees; installation or repair without permit; penalty
§ 18-1919 License requirement; exemption
§ 18-1920 Scald prevention device requirements; compliance required
§ 18-2001 Street improvements; without petition or creation of district; when
§ 18-2002 Street improvements; additional authorization
§ 18-2003 Special taxes and assessments; bonds; warrants; interest on amounts due; contractor; sinking fund
§ 18-2004 Sections, how construed
§ 18-2005 Street; common boundary with county or other municipality; concurrent and joint jurisdiction; limitation
§ 18-2201 Legislative declaration; regulatory powers
§ 18-2202 Franchise; required; validity
§ 18-2203 Underground cables and equipment; map required
§ 18-2204 Annual occupation tax; levy; when due
§ 18-2205 Violation; notice; penalty
§ 18-2206 Rate increase; approval; procedure
§ 18-2301 Terms, defined
§ 18-2302 Board for examination of contractors; membership; duties
§ 18-2303 Officers; secretary; duties
§ 18-2304 Members; terms; compensation
§ 18-2305 Meetings; certificates of competency; examination; rules
§ 18-2306 Rules and regulations; approval; plans and specifications; approval
§ 18-2307 Contractor; certificate of competency; application; examination; issuance
§ 18-2308 Sections; exemptions
§ 18-2309 Certificate of competency; applicant; bond; conditions
§ 18-2310 Certificate of competency; renewal; examination; when
§ 18-2311 Certificate of competency; term; revocation
§ 18-2312 Certificate of competency; requirement
§ 18-2313 Certificate of competency; permit; fees
§ 18-2314 Inspectors; employment authorized; noncomplying system; correction or removal
§ 18-2315 Violations; penalties
§ 18-2501 Powers; use; provisions governing
§ 18-2502 Definitions, sections found
§ 18-2503 Circulator, defined
§ 18-2504 City clerk, defined
§ 18-2505 Governing body, defined
§ 18-2506 Measure, defined
§ 18-2507 Municipal subdivision, defined
§ 18-2508 Petition, defined
§ 18-2508.01 Place of residence, defined
§ 18-2509 Prospective petition, defined
§ 18-2510 Qualified electors, defined
§ 18-2510.01 Residence, defined
§ 18-2511 Signature sheet, defined
§ 18-2512 Prospective petition; filing; city clerk; duties; revision; procedure; verification; effect
§ 18-2513 Ballot title; contents; ballots; form
§ 18-2514 Petitions; form; Secretary of State; duties; copies
§ 18-2515 Petition; contents
§ 18-2516 Signature sheet; requirements
§ 18-2517 Petition; signers and circulators; requirements
§ 18-2518 Petition; filed; signature verification; costs; time limitation
§ 18-2519 Measure; resubmission; limitation
§ 18-2520 Measure submitted to voters by municipal subdivision; procedure; approval
§ 18-2521 Elections; when held; city clerk; duties; notice; form
§ 18-2522 Ballots; preparation; form
§ 18-2523 Initiative powers; scope
§ 18-2524 Initiative petition; failure of municipal governing body to pass; effect; regular or special election
§ 18-2525 Initiative petition; request for special election; failure of municipal governing body to pass; effect
§ 18-2526 Adopted initiative measure; when effective; amendment or repeal; restrictions
§ 18-2527 Referendum powers; scope
§ 18-2528 Referendum; measures excluded; measures subject to limited referendum; procedure
§ 18-2529 Referendum petition; failure of municipal governing body to act; effect; special election
§ 18-2530 Referendum petition; request for special election; failure of municipal governing body to act; effect
§ 18-2531 Adopted referendum measure; reenactment or return to original form; restrictions; failure of referendum; effect
§ 18-2532 False affidavit; false oath; penalty
§ 18-2533 Petitions; illegal acts; penalty
§ 18-2534 Signing of petition; illegal acts; penalty
§ 18-2535 City clerk; illegal acts; penalty
§ 18-2536 Election Act; applicability
§ 18-2537 Sections; inapplicability
§ 18-2538 Declaratory judgment; procedure; effect
§ 18-2901 Urban growth district; authorized; urban growth bonds and refunding bonds
§ 18-3001 Planned unit development ordinance; authorized; planned unit development approval; conditions
§ 18-3301 Contiguous land; annexation; plat; approval; recording; effect
§ 18-3302 City or village in two or more counties; annexation; petition of owners; procedure
§ 18-3303 State-owned land; effect of annexation
§ 18-3304 Additions; plat; contents; duty to file
§ 18-3305 Additions; plat; acknowledgment; filing
§ 18-3306 Additions; plat; acknowledgment and recording; effect
§ 18-3307 Additions; streets and alleys
§ 18-3308 Additions; plat; how vacated; approval required
§ 18-3309 Additions; plats; vacation of part; effect
§ 18-3310 Additions; plat; vacation of part; rights of owners
§ 18-3311 Additions; plat; vacation; recording
§ 18-3312 Additions; plat; vacation; right of owner to plat
§ 18-3313 Additions; plat; failure to execute and record; power of county clerk; costs; collection
§ 18-3314 Land less than forty acres; ownership in severalty; county clerk may plat
§ 18-3315 Additions; lots; sale before platting; penalty

Terms Used In Nebraska Statutes > Chapter 18

  • Act: shall mean the Municipal Cooperative Financing Act. See Nebraska Statutes 18-2404
  • Action: shall include nonaction or the failure to take action. See Nebraska Statutes 81-5,119
  • Action shall: include nonaction or the failure to take action. See Nebraska Statutes 81-5,119
  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Adjusted average per pupil cost of the preceding year: means the amount computed by dividing the total instructional expenditure, excluding special education expenditures, by the preceding year's average daily membership as reported in the annual financial report. See Nebraska Statutes 79-1114
  • Administrator: means any certified employee such as superintendent, assistant superintendent, principal, assistant principal, school nurse, or other supervisory or administrative personnel who do not have as a primary duty the instruction of pupils in the public schools. See Nebraska Statutes 79-101
  • Administrator: means the Administrator of the United States Environmental Protection Agency. See Nebraska Statutes 81-15,194
  • Advanced telecommunications capability: shall mean high-speed, broadband telecommunications capability that enables users to originate and receive high-quality voice, data, graphics, and video telecommunications using any technology. See Nebraska Statutes 18-2703.01
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Advisory committee: means the Private Onsite Wastewater Treatment System Advisory Committee created in section 81-15,245 . See Nebraska Statutes 81-15,239
  • Agency: shall mean any of the public corporations created pursuant to sections 18-2401 to 18-2485 . See Nebraska Statutes 18-2405
  • Agency: shall mean each board, commission, bureau, council, department, officer, division, the University of Nebraska, the Nebraska state colleges, or other administrative office or unit of state government. See Nebraska Statutes 81-1705
  • Agent: means a person appointed by a seller to represent the seller before the member states. See Nebraska Statutes 77-2701.05
  • Agreement: means the agreement between the company and the state. See Nebraska Statutes 77-4905
  • Agreement: means the agreement between the company and the state. See Nebraska Statutes 77-5505
  • Agricultural lime slurry: shall mean pulverized limestone suspended in water and which may contain up to two percent by weight of appropriate clay and surfactant to maintain the liming material in suspension. See Nebraska Statutes 2-4316
  • Agricultural liming material: shall mean material which is distributed for agricultural purposes whose calcium and magnesium compounds are capable of neutralizing soil acidity, including limestone, burnt lime, hydrated lime, marl, an industrial byproduct, and agricultural lime slurry. See Nebraska Statutes 2-4303
  • Allowable costs: means salaries, wages, benefits, any medical expenditure by a school district for purposes of providing individualized education plan services for a special education student and health protection to the provider of the services, and maintenance, supplies, travel, and other expenses essential to carry out the provisions for special education and support services. See Nebraska Statutes 79-1115
  • any institution which: is a public or private facility, not owned or operated by a school district, which provides a residential program and regular educational or special education services approved by the State Department of Education. See Nebraska Statutes 79-1119.01
  • Area agency on aging: shall mean the agency formed or eligible pursuant to the Nebraska Community Aging Services Act which is designated by the department as responsible for the administration of the area program plan in each planning-and-service area. See Nebraska Statutes 81-2208
  • Area program plan: shall mean the document submitted to the department by an area agency on aging in order to receive funds under the Nebraska Community Aging Services Act and under the Older Americans Act, as now or hereafter amended, which details the area agency on aging's plan for a comprehensive, coordinated program of community aging services for such area. See Nebraska Statutes 81-2209
  • 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
  • Assessment roll: means a complete and verified list of all real property and the taxable tangible personal property in a county and the associated assessments as defined in section 77-126 . See Nebraska Statutes 77-129
  • Assistive technology device: means any item, piece of equipment, or product system, whether acquired commercially off-the-shelf or modified or customized, that is used to increase, maintain, or improve functional capabilities of a child with a disability. See Nebraska Statutes 79-1115.01
  • Authority: means the Nebraska Elementary and Secondary School Finance Authority created by the Nebraska Elementary and Secondary School Finance Authority Act or any board, body, commission, department, or office succeeding to the principal functions thereof or to whom the powers conferred upon such authority by the act are given by law. See Nebraska Statutes 79-1804
  • Average per pupil cost of the service agency: means the amount computed by dividing the total operating expenditure of the preceding year, excluding the cost of sectarian instruction, of the service agency by its preceding year's average daily membership. See Nebraska Statutes 79-1116
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Base year: means the year immediately preceding the year during which the application was submitted. See Nebraska Statutes 77-4906
  • Base year: means the year immediately preceding the year in which the start date occurs. See Nebraska Statutes 77-5506
  • Base-year employee: means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the company or its predecessors during the base year and who is employed at the project. See Nebraska Statutes 77-4907
  • Base-year employee: means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the company or its predecessors during the base year and who is employed at the project. See Nebraska Statutes 77-5507
  • Base-year employee: means any individual who was employed in Nebraska and subject to the Nebraska income tax on compensation received from the taxpayer or its predecessors during the base year and who is employed at the project. See Nebraska Statutes 77-5706
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Bequest: Property gifted by will.
  • Board: means the Governor, the State Treasurer, and the chairperson of the Nebraska Investment Council. See Nebraska Statutes 77-4908
  • Board: means the Invest Nebraska Board, which shall consist of the Governor, the State Treasurer, and the chairperson of the Nebraska Investment Council. See Nebraska Statutes 77-5508
  • Board: means the governing board of any educational service unit. See Nebraska Statutes 79-1234
  • Board: shall mean the board of directors of an agency. See Nebraska Statutes 18-2406
  • Bonds: means bonds, notes, or other obligations of the authority issued under the Nebraska Elementary and Secondary School Finance Authority Act, including refunding bonds, notwithstanding that the same may be secured by the full faith and credit of an elementary or secondary school or any other lawfully pledged security of an elementary or secondary school. See Nebraska Statutes 79-1805
  • Bonds: shall mean any bonds, interim certificates, notes, debentures, or other evidences of indebtedness of an agency. See Nebraska Statutes 18-2407
  • Brand: shall mean the term, designation, trademark, product name, or other specific designation under which individual agricultural liming material is offered for sale. See Nebraska Statutes 2-4309
  • Budget authority: Authority provided by law to enter into obligations that will result in outlays of Federal funds. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).
  • Bulk: shall mean in a nonpackaged form. See Nebraska Statutes 2-4312
  • Business: means any activity engaged in by any person or caused to be engaged in by him or her with the object of gain, benefit, or advantage, either direct or indirect. See Nebraska Statutes 77-2701.07
  • Byproduct material: shall mean (1) any radioactive material, except special nuclear material, yielded in or made radioactive by exposure to the radiation incident to the process of producing or utilizing special nuclear material and (2) the tailings or wastes produced by the extraction or concentration of uranium or thorium from any ore processed primarily for its source material content. See Nebraska Statutes 81-1582
  • Calcium carbonate equivalent: shall mean the acid-neutralizing capacity of an agricultural liming material expressed as a weight percentage of calcium carbonate. See Nebraska Statutes 2-4314
  • Cancel: shall mean to discontinue for up to five years all rights and privileges under a license. See Nebraska Statutes 77-4003
  • Caucus: From the Algonquian Indian language, a caucus meant "to meet together." An informal organization of members of the legislature that exists to discuss issues of mutual concern and possibly to perform legislative research and policy planning for its members. There are regional, political or ideological, ethnic, and economic-based caucuses.
  • Certificated employee: means any teacher, nurse, or other person required to have a certificate from the State Department of Education who is employed by an educational service unit. See Nebraska Statutes 79-1234
  • Certified professional: means a private onsite wastewater treatment system professional certified under the Private Onsite Wastewater Treatment System Contractors Certification and System Registration Act to perform the tasks for which the certification has been issued. See Nebraska Statutes 81-15,240
  • Chief executive officer: shall mean the mayor, city manager, or chairperson of the board of trustees of a municipality. See Nebraska Statutes 81-1521.08
  • Child with a disability: means any person having a disability listed in section 79-1118. See Nebraska Statutes 79-1117
  • City: shall mean any city of the metropolitan class, city of the primary class, city of the first class, city of the second class, or village, including any city operated under a home rule charter. See Nebraska Statutes 18-2704
  • Clerical error: means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuation to political subdivisions. See Nebraska Statutes 77-128
  • Closure or site closure and stabilization: shall mean those actions that are taken upon completion of operations which prepare the disposal site for custodial care and which assure that the disposal site will remain stable and will not need ongoing active maintenance. See Nebraska Statutes 81-1583
  • Commercial hazardous waste management facility: shall mean a hazardous waste management facility which accepts hazardous waste for treatment, storage, or disposal which is generated by any person other than the person which owns or operates such facility. See Nebraska Statutes 81-1521.08
  • Commission: shall mean the State Real Estate Commission. See Nebraska Statutes 81-885.50
  • Commission: means the State Emergency Response Commission. See Nebraska Statutes 81-15,195
  • Committee: shall mean the specific site review committee established in response to a notice of intent filed pursuant to section 81-1521. See Nebraska Statutes 81-1521.08
  • Committee: shall mean the Division of Medicaid and Long-Term Care Advisory Committee on Aging. See Nebraska Statutes 81-2205
  • Committee print: A publication used by committees for various purposes. For example, the rules of each standing committee may be published as a committee print, and drafts of bills or committee reports may be produced as committee prints.
  • Community aging services: means those activities and services which fulfill the goals of the Nebraska Community Aging Services Act, which are necessary to promote, restore, or support self-sufficiency and independence for older persons, and which include: (1) Congregate activities, including, but not limited to, senior centers, group meals, volunteerism, adult day services, and recreation. See Nebraska Statutes 81-2210
  • Community eligibility provision: means the alternative to household applications for free and reduced-price meals in high-poverty schools enacted in section 104(a) of the federal Healthy, Hunger-Free Kids Act of 2010, section 11(a)(1) of the Richard B. See Nebraska Statutes 79-101
  • Company: means any person subject to the sales and use taxes and either the income tax imposed by the Nebraska Revenue Act of 1967 or the franchise tax under sections 77-3801 to 77-3807 , any corporation, partnership, limited liability company, or joint venture that is or would otherwise be a member of the same unitary group, if incorporated, which is, or whose partners, members, or owners are, subject to such taxes, and any other partnership, limited liability company, subchapter S corporation, or joint venture when the partners, owners, shareholders, or members are subject to such taxes. See Nebraska Statutes 77-4909
  • Company: means (1) any person subject to sales and use taxes and either the income tax imposed by the Nebraska Revenue Act of 1967 or the franchise tax under sections 77-3801 to 77-3807 , (2) any corporation, partnership, limited liability company, or joint venture that is or would otherwise be a member of the same unitary group, if incorporated, which is, or whose partners, members, or owners are, subject to such taxes, and any other partnership, limited liability company, subchapter S corporation, or joint venture when the partners, owners, shareholders, or members are subject to such taxes, (3) any cooperative exempt from such taxes under section 521 of the Internal Revenue Code of 1986, as amended, and (4) any limited cooperative association. See Nebraska Statutes 77-5509
  • Compensation: means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. See Nebraska Statutes 77-2734.04
  • Compensation: means the wages and other payments subject to withholding for federal income tax purposes. See Nebraska Statutes 77-4912
  • Compensation: means the wages and other payments subject to withholding for federal income tax purposes. See Nebraska Statutes 77-5512
  • Compensation: means the wages and other payments subject to the federal medicare tax. See Nebraska Statutes 77-5707
  • Compensation: shall mean the total amount paid by the agency for professional services. See Nebraska Statutes 81-1707
  • Constituent limited cooperative association: means a limited cooperative association that is a party to a merger or consolidation. See Nebraska Statutes 21-29,117
  • Constituent limited cooperative association means a limited cooperative association that: is a party to a merger or consolidation. See Nebraska Statutes 21-29,117
  • Constituent organization: means an organization, other than a limited cooperative association, that is a party to a merger or consolidation. See Nebraska Statutes 21-29,117
  • Contemplation of death: The expectation of death that provides the primary motive to make a gift.
  • Corporation: means all corporations and all other entities that are taxed as corporations under the Internal Revenue Code. See Nebraska Statutes 77-2734.04
  • Council: shall mean the Environmental Quality Council. See Nebraska Statutes 81-1538
  • Council: shall mean the Environmental Quality Council. See Nebraska Statutes 81-1584
  • Council: means the Environmental Quality Council. See Nebraska Statutes 81-15,241
  • 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
  • County average weekly wage for any year: means the most recent average weekly wage paid by all employers in the county as reported by the Department of Labor by October 1 of the year prior to application. See Nebraska Statutes 77-5707.01
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Custodial care: shall mean the continued observation, monitoring, and care of a facility for a minimum of one hundred years following the operational life of the facility and closure pursuant to the rules and regulations of the department. See Nebraska Statutes 81-1584.01
  • Data center: means computers, supporting equipment, and other organized assembly of hardware or software that are designed to centralize the storage, management, or dissemination of data and information, environmentally controlled structures or facilities or interrelated structures or facilities that provide the infrastructure for housing the equipment, such as raised flooring, electricity supply, communication and data lines, Internet access, cooling, security, and fire suppression, and any building housing the foregoing. See Nebraska Statutes 77-5707.02
  • Decedent: A deceased person.
  • Decommissioning: shall mean final operational activities at a facility to dismantle site structures, to decontaminate site surfaces and remaining structures, to stabilize and contain residual radioactive material, and to carry out any other activities to prepare the site for postoperational care. See Nebraska Statutes 81-1585
  • Department: means the State Department of Education. See Nebraska Statutes 79-8,133
  • Department: means the State Department of Education. See Nebraska Statutes 79-1118
  • Department: shall mean the Department of Environment and Energy. See Nebraska Statutes 81-1537
  • Department: shall mean the Department of Environmental Quality. See Nebraska Statutes 81-1586
  • Department: means the Department of Environment and Energy. See Nebraska Statutes 81-15,242
  • Department: shall mean the Division of Medicaid and Long-Term Care of the Department of Health and Human Services. See Nebraska Statutes 81-2206
  • Department: shall mean the Department of Agriculture. See Nebraska Statutes 2-4317
  • Depreciable tangible personal property: shall mean tangible personal property which is used in a trade or business or used for the production of income and which has a determinable life of longer than one year. See Nebraska Statutes 77-119
  • Developer: shall mean any person or commercial entity seeking to site, license, or operate a facility within this state. See Nebraska Statutes 81-1586.01
  • Director: shall mean a member of a board and shall include an alternate. See Nebraska Statutes 18-2408
  • Director: shall mean the Director of Environment and Energy. See Nebraska Statutes 81-1540
  • Director: shall mean the Director of Environmental Quality. See Nebraska Statutes 81-1587
  • Director: means the Director of Environment and Energy. See Nebraska Statutes 81-15,196
  • Director: means the Director of Environment and Energy. See Nebraska Statutes 81-15,243
  • Director: shall mean the Director of Agriculture. See Nebraska Statutes 2-4318
  • Disposal: shall mean the isolation and final disposition of radioactive waste from the biosphere by emplacement in a facility that employs technology dictated by a zero-release objective. See Nebraska Statutes 81-1588
  • Docket: A log containing brief entries of court proceedings.
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Economic development program: means any project or program utilizing funds derived from local sources of revenue for the purpose of providing direct or indirect financial assistance to a qualifying business or the payment of related costs and expenses or both, without regard to whether that business is identified at the time the project or program is initiated or is to be determined by specified means at some time in the future. See Nebraska Statutes 18-2705
  • Educational institution training program: means any training program established by or operated by any public or private educational institution that provides training or education for recruits, potential employees, or actual employees of the company, or any combination thereof, with regard to employment or potential employment at the project. See Nebraska Statutes 77-4913
  • Educational institution training program: means any training program established by or conducted by any public or private educational institution that provides training or education for recruits, potential employees, or actual employees of the company, or any combination thereof, with regard to employment or potential employment at the project. See Nebraska Statutes 77-5513
  • Election: shall mean any general election, primary election, or special election called by the city as provided by law. See Nebraska Statutes 18-2706
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Elementary grades: means grades kindergarten through eight, inclusive. See Nebraska Statutes 79-101
  • Elementary or secondary school: means a not-for-profit educational institution located within this state which is not owned or controlled by the state or any political subdivision, agency, instrumentality, district, or municipality thereof, which is authorized by law to provide a program of education which:

    (1) Is for any or all of the grades kindergarten through twelfth grade. See Nebraska Statutes 79-1807

  • Eligible graduate program: means a program of study offered by an eligible institution which results in obtaining a graduate degree or a graduate course of study leading to an endorsement in a shortage area specified by the State Board of Education. See Nebraska Statutes 79-8,137.01
  • Eligible institution: means a not-for-profit college or university which (a) is located in Nebraska, (b) is accredited by a regional accrediting agency recognized by the United States Department of Education as determined to be acceptable by the State Board of Education, (c) has a teacher education program, and (d) if a privately funded college or university, has not opted out of the program pursuant to rules and regulations. See Nebraska Statutes 79-8,133
  • Eligible student: means an individual who (a) is a full-time student, (b) is enrolled in an eligible institution in an undergraduate or a graduate teacher education program working toward his or her initial certificate to teach in Nebraska, (c) if enrolled at a state-funded eligible institution, is a resident student as described in section 85-502 or, if enrolled in a privately funded eligible institution, would be deemed a resident student if enrolled in a state-funded eligible institution, (d) for applicants applying for the first time on or after April 23, 2009, is a student majoring in a shortage area, and (e) for applicants applying to receive a loan during fiscal year 2011-12 or 2012-13, is a student who previously received a loan pursuant to the Attracting Excellence to Teaching Program in the fiscal year immediately preceding the fiscal year in which the new loan would be received. See Nebraska Statutes 79-8,133
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Employee: means a person employed at the project. See Nebraska Statutes 77-4914
  • Employee: means a person employed at the project. See Nebraska Statutes 77-5514
  • En banc: In the bench or "full bench." Refers to court sessions with the entire membership of a court participating rather than the usual quorum. U.S. courts of appeals usually sit in panels of three judges, but may expand to a larger number in certain cases. They are then said to be sitting en banc.
  • Environment: includes water, air, and land and the interrelationship which exists among and between water, air, and land and all living things. See Nebraska Statutes 81-15,197
  • Equivalent employees: means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. See Nebraska Statutes 77-4917
  • Equivalent employees: means the number of employees computed by dividing the total hours paid in a year by the product of forty times the number of weeks in a year. See Nebraska Statutes 77-5517
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Examinee: shall mean the individual who is being examined, tested, or questioned by an examiner or intern for the purpose of verifying truthfulness or detecting deception. See Nebraska Statutes 81-1905
  • Examiner: shall mean any polygraph examiner, voice analysis examiner, or any other person, other than an intern, who does any of the following:

    (1) Purports to verify truthfulness or to detect deception or to provide a diagnostic opinion regarding such truthfulness or deception through instrumentation or the use of a mechanical device. See Nebraska Statutes 81-1911

  • Excess cost: means the difference between the total cost of the special education program excluding residential care minus federal medicaid funds received pursuant to section 43-2511 for services to school-age children excluding amounts designated as reimbursement for costs associated with the implementation and administration of the billing system pursuant to section 43-2511 and minus the product of the number of students in the special education program multiplied by the adjusted average per pupil cost of the preceding year for the school district of residence of each child. See Nebraska Statutes 79-1119
  • Extremely hazardous substance: means a substance which meets the threshold requirements identified on the List of Extremely Hazardous Substances under 40 C. See Nebraska Statutes 81-15,198
  • Facility: shall mean the land, building, and equipment selected pursuant to the Central Interstate Low-Level Radioactive Waste Compact and used or to be used for the disposal of low-level radioactive waste. See Nebraska Statutes 81-1590
  • Facility: means the buildings, equipment, structures, and other stationary items located on a single site or on contiguous or adjacent sites and owned or operated by the same person or by any person which controls, is controlled by, or is under common control with such person. See Nebraska Statutes 81-15,199
  • Federal Deposit Insurance Corporation: A government corporation that insures the deposits of all national and state banks that are members of the Federal Reserve System. Source: OCC
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Financial institution: shall mean a state or federally chartered bank, a capital stock state building and loan association, a capital stock federal savings and loan association, a capital stock federal savings bank, and a capital stock state savings bank. See Nebraska Statutes 18-2707
  • Fineness: shall mean the percentage by weight of the material which will pass standard sieves of specified sizes to be determined by the director pursuant to section 2-4319 . See Nebraska Statutes 2-4310
  • Firm: shall mean any individual, partnership, limited liability company, corporation, association, or other legal entity permitted by law to practice architecture, engineering, landscape architecture, or land surveying in the state. See Nebraska Statutes 81-1706
  • First owner: shall mean any person:

    (1) Engaged in the business of selling tobacco products in this state who brings or causes to be brought into this state from outside this state any tobacco products for sale in this state, including a retailer who purchases directly from suppliers outside this state who are not licensed pursuant to subsection (2) of section 77-4009 . See Nebraska Statutes 77-4004

  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Fund: shall mean the Nebraska Litter Reduction and Recycling Fund. See Nebraska Statutes 81-1539
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Genetic information: means information about a gene, gene product, or inherited characteristic derived from a genetic test. See Nebraska Statutes 77-5518
  • Genetic test: means the analysis of human DNA, RNA, and chromosomes and those proteins and metabolites used to detect heritable or somatic disease-related genotypes or karyotypes for clinical purposes. See Nebraska Statutes 77-5519
  • Governing body: shall mean the council in the case of a city, the board of trustees in the case of a village, and the equivalent body in the case of a municipality incorporated under the laws of another state. See Nebraska Statutes 18-2409
  • Governing body: means the governing body of a village, city, or county. See Nebraska Statutes 81-15,200
  • Grantee: shall include every person to whom any estate or interest passes in or by any conveyance. See Nebraska Statutes 49-801
  • Grantor: shall include every person from or by whom any estate or interest passes in or by any conveyance. See Nebraska Statutes 49-801
  • Greatest economic need: shall mean the need resulting from an income level at or below the poverty level as established by the Office of Management and Budget. See Nebraska Statutes 81-2211.01
  • Greatest social need: shall mean the need caused by noneconomic factors, including physical and mental disabilities, language barriers, and cultural, social, or geographic isolation including that caused by racial or ethnic status, which restricts an individual's ability to perform normal daily tasks, which threatens such individual's capacity to live independently, or which interferes with the exercise of rights and privileges. See Nebraska Statutes 81-2211.02
  • Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration.
  • Gross proceeds: shall mean the total receipts from all sales less expenditures for the purchase of any item in this state for the purpose of recycling such item. See Nebraska Statutes 81-1548.04
  • Hazardous waste management facility: shall mean all contiguous land, and structures, other appurtenances, and improvements on the land, used for the treatment, storage, or disposal of hazardous waste. See Nebraska Statutes 81-1521.08
  • Hearsay: Statements by a witness who did not see or hear the incident in question but heard about it from someone else. Hearsay is usually not admissible as evidence in court.
  • High school grades: means all grades above the eighth grade. See Nebraska Statutes 79-101
  • High-level radioactive waste: shall mean (1) irradiated reactor fuel, (2) liquid wastes resulting from the operation of the first cycle solvent extraction system or equivalent and the concentrated wastes from subsequent extraction cycles or equivalent in a facility for reprocessing irradiated reactor fuel, (3) solids into which such liquid wastes have been converted, and (4) other highly radioactive waste material as defined by the United States Nuclear Regulatory Commission. See Nebraska Statutes 81-1589
  • Immune: shall mean that neither a civil action nor a criminal prosecution may arise from any action taken pursuant to sections 81-5,115 to 81-5,131 when actual malice on the part of an insurance company or authorized agency against the insured is not present. See Nebraska Statutes 81-5,120
  • Impeachment: (1) The process of calling something into question, as in "impeaching the testimony of a witness." (2) The constitutional process whereby the House of Representatives may "impeach" (accuse of misconduct) high officers of the federal government for trial in the Senate.
  • Improvements on leased land: shall mean any item of real property defined in subdivisions (2) through (5) of section 77-103 which is located on land owned by a person other than the owner of the item. See Nebraska Statutes 77-117
  • Inhabitant: shall be construed to mean a resident in the particular locality in reference to which that word is used. See Nebraska Statutes 49-801
  • Instructional hour: means a period of time, at least sixty minutes, which is actually used for the instruction of students. See Nebraska Statutes 79-101
  • Inter vivos: Transfer of property from one living person to another living person.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • Interim-program school: means a school approved by the State Board of Education and located in or operated by (1) a county detention home established under section 43-2,110 , (2) a juvenile emergency shelter, or (3) any institution which is a public or private facility, not owned or operated by a school district, which provides a residential program and regular educational or special education services approved by the State Department of Education. See Nebraska Statutes 79-1119.01
  • Inventory form: means an emergency and hazardous chemical inventory form required to be prepared by an owner or operator of any facility required to prepare or have available a material safety data sheet for a hazardous chemical under the Occupational Safety and Health Act of 1970, 29 U. See Nebraska Statutes 81-15,203
  • Investment: means the value of qualified property incorporated into or used at the project after the date of the application. See Nebraska Statutes 77-4918
  • Investment: means the value of qualified property incorporated into or used at the project after the date of the application. See Nebraska Statutes 77-5520
  • Investment: means the value of qualified property incorporated into or used at the project. See Nebraska Statutes 77-5710
  • Just cause: means incompetency, neglect of duty, unprofessional conduct, insubordination, immorality, physical or mental incapacity, or other conduct which interferes substantially with the continued performance of duties or a change in circumstances such as financial exigency or a diminution of demand for services by the school districts served by the educational service unit necessitating a reduction in the number of teachers or nurses to be employed by the board. See Nebraska Statutes 79-1234
  • Label: shall mean any written or printed matter on or attached to the package or on the delivery ticket which accompanies bulk shipments. See Nebraska Statutes 2-4313
  • Lease: includes agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined for federal income tax purposes. See Nebraska Statutes 77-2701.18
  • Legacy: A gift of property made by will.
  • Legal voter: means a registered voter as defined in section 32-115 who is domiciled in a precinct or ward in which he or she is registered to vote and which precinct or ward lies in whole or in part within the boundaries of a school district for which the registered voter chooses to exercise his or her right to vote at a school district election. See Nebraska Statutes 79-101
  • Legatee: A beneficiary of a decedent
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Licensed facility operator: shall mean any person or entity who has obtained a license under the Low-Level Radioactive Waste Disposal Act to operate a facility, including any person or entity to whom an assignment of a license is approved by the department. See Nebraska Statutes 81-1590.01
  • Licensee: shall mean a natural person who is licensed by the commission as a real estate broker or salesperson. See Nebraska Statutes 81-885.50
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Lineal descendant: Direct descendant of the same ancestors.
  • List of chemicals: includes each of the following:

    (1) A list of the hazardous chemicals for which a material safety data sheet is required under the Occupational Safety and Health Act of 1970, 29 U. See Nebraska Statutes 81-15,204

  • Litter: shall mean all waste material susceptible to being dropped, deposited, discarded, or otherwise disposed of by any person upon any property in the state, but not including the wastes of primary processes of farming or manufacturing. See Nebraska Statutes 81-1541
  • Local sources of revenue: means the city's property tax, the city's local option sales tax, or any other general tax levied by the city or generated from municipally owned utilities or grants, donations, or state and federal funds received by the city subject to any restrictions of the grantor, donor, or state or federal law. See Nebraska Statutes 18-2708
  • Low-level radioactive waste: shall mean radioactive waste not classified as high-level radioactive waste, spent nuclear fuel, or byproduct material as defined in subdivision (2) of section 81-1582 and classified by the federal government as low-level radioactive waste but shall not include waste which remains a federal responsibility as designated in section 3(b) of the Low-Level Radioactive Waste Policy Act, as amended, 42 U. See Nebraska Statutes 81-1591
  • Magistrate: shall include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
  • Magistrate shall: include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
  • Majoring in a shortage area: means pursuing a degree which will allow an individual to be properly endorsed to teach in a shortage area. See Nebraska Statutes 79-8,133
  • Manufacturer: shall mean any person engaged in a business activity who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from the sale of tangible personal property which the person has made, produced, manufactured, processed, or fabricated which is within any of the categories listed in section 81-1560 . See Nebraska Statutes 81-1542
  • Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship.
  • Material safety data sheet: means the sheet required to be developed under 29 C. See Nebraska Statutes 81-15,205
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • Motor vehicle: means any motor vehicle, trailer, or semitrailer as defined in the Motor Vehicle Registration Act and subject to registration for operation on the highways. See Nebraska Statutes 77-5711
  • Municipality: shall mean (1) any city or village incorporated under the laws of this state, any equivalent entity incorporated under the laws of another state, or any separate municipal utility which has autonomous control and was established by such a city, village, or equivalent entity or by the citizens thereof for the purpose of providing electric energy for such municipality or (2) any public entity organized under Chapter 70, article 6, and incorporated under the laws of this state for the sole purpose of providing wholesale electric energy to a single municipality which is incorporated under the laws of this state. See Nebraska Statutes 18-2410
  • Municipality: shall mean an incorporated city or village. See Nebraska Statutes 81-1521.08
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Nebraska adjusted basis: shall mean the adjusted basis of property as determined under the Internal Revenue Code increased by the total amount allowed under the code for depreciation or amortization or pursuant to an election to expense depreciable property under section 179 of the code. See Nebraska Statutes 77-118
  • Nebraska average annual wage: means the most recent average annual wage paid by all employers in this state for the most recent calendar year as reported by the Department of Labor on or before the July 1 immediately prior to the beginning of the particular year the company applied for benefits for which such determination applies. See Nebraska Statutes 77-5521
  • Nebraska average weekly wage for any year: means the most recent average weekly wage paid by all employers in all counties in Nebraska as reported by the Department of Labor by October 1 of the year prior to application. See Nebraska Statutes 77-5712
  • Nebraska employee: means an individual who is either a resident or partial-year resident of Nebraska. See Nebraska Statutes 77-5713
  • Net book value of property for taxation: shall mean that portion of the Nebraska adjusted basis of the property as of the assessment date for the applicable recovery period in the table set forth in this subsection. See Nebraska Statutes 77-120
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Number of new employees: means the excess of the number of equivalent employees employed at the project during a year over the number of equivalent employees during the base year. See Nebraska Statutes 77-4919
  • Number of new employees: means the excess of the number of equivalent employees employed at the project during a year over the number of equivalent employees during the base year. See Nebraska Statutes 77-5522
  • Oath shall: include affirmation in all cases in which an affirmation may be substituted for an oath. See Nebraska Statutes 49-801
  • Older individual: shall mean any individual who is sixty years of age or older, the spouse of an individual who is sixty years of age or older, or, for purposes of employment services, any individual who is fifty-five years of age or older. See Nebraska Statutes 81-2211.03
  • Operational life of the facility: shall mean the period of time commencing when low-level radioactive waste is initially received at the facility and ending when the facility permanently ceases to receive such waste for disposal. See Nebraska Statutes 81-1591.01
  • Oral argument: An opportunity for lawyers to summarize their position before the court and also to answer the judges' questions.
  • Organization: means a limited cooperative association, limited cooperative association governed by a law other than the Nebraska Limited Cooperative Association Act, a general partnership, a limited liability partnership, a limited partnership, a limited liability company, a business trust, a corporation, a cooperative, or any other person having a governing statute. See Nebraska Statutes 21-29,117
  • Outlays: Outlays are payments made (generally through the issuance of checks or disbursement of cash) to liquidate obligations. Outlays during a fiscal year may be for payment of obligations incurred in prior years or in the same year.
  • Override of a veto: The process by which each chamber of the legislature votes on a bill vetoed by the President/Governor. In the U.S. Congress, to pass a bill over the President's objections requires a two-thirds vote in each Chamber. Historically, Congress has overridden fewer than ten percent of all presidential vetoes.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Parcel: means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. See Nebraska Statutes 77-132
  • Participating municipality: shall mean with respect to an agency, any one of the municipalities which is entitled to appoint a director or directors of such agency pursuant to sections 18-2401 to 18-2485 . See Nebraska Statutes 18-2411
  • Peace officer shall: include sheriffs, coroners, jailers, marshals, police officers, state highway patrol officers, members of the National Guard on active service by direction of the Governor during periods of emergency, and all other persons with similar authority to make arrests. See Nebraska Statutes 49-801
  • Permanent certificated employee: means a certificated employee (a) who has served under a contract with the educational service unit for at least three successive years under any contract which was entered into to create initial employment on or after September 1, 1986, or (b) who was initially employed by the educational service unit prior to September 1, 1986. See Nebraska Statutes 79-1234
  • Permanent school fund: means the fund described in section 79-1035. See Nebraska Statutes 79-101
  • Person: shall mean a natural person, public authority, private corporation, association, firm, partnership, limited liability company, or business trust of any nature whatsoever organized and existing under the laws of this state or of the United States or any other state thereof. See Nebraska Statutes 18-2412
  • Person: shall mean any natural person, political subdivision, government agency, public or private corporation, partnership, limited liability company, joint venture, association, firm, or individual proprietorship. See Nebraska Statutes 81-1543
  • Person: shall mean any individual, corporation, partnership, limited liability company, firm, association, joint venture, trust, estate, public or private institution, group, public agency, political subdivision of this state, any other state or political subdivision or agency thereof, and any legal successor, representative, agent, or agency of the foregoing, but shall not include federal governmental agencies. See Nebraska Statutes 81-1592
  • Person: shall mean any individual, firm, partnership, limited liability company, association, or corporation. See Nebraska Statutes 81-1906
  • Person: means any individual, firm, partnership, limited liability company, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or other group or combination acting as a unit. See Nebraska Statutes 77-2701.25
  • Personal liability: means personal liability for a debt, liability, or other obligation of an organization which is imposed on a person that co-owns, has an interest in, or is a member of the organization:

    (a) By the organization's governing statute solely by reason of co-owning, having an interest in, or being a member of the organization. See Nebraska Statutes 21-29,117

  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Polygraph: shall mean any mechanical or electronic instrument which uses attached sensors to record psychophysiological responses for the purpose of attempting to determine truth or deception and which records permanently and simultaneously at least three physiological responses. See Nebraska Statutes 81-1907
  • Power project: shall mean any plant, works, system, facilities, and real and personal property of any nature whatsoever, together with all parts thereof and appurtenances thereto, used or useful in the generation, production, transmission, conservation, transformation, distribution, purchase, sale, exchange, or interchange of electric power and energy, or any interest therein or right to capacity thereof, any energy conservation system or device for reducing the energy demands or any interest therein, and the acquisition of energy sources or fuel of any kind, for any such purposes, including, without limitation, facilities for the acquisition, transformation, collection, utilization, and disposition of nuclear fuel or solar, geothermal, or wind energy and the acquisition or construction and operation of facilities for extracting fuel including agricultural ethyl alcohol from natural deposits or agricultural products, for converting it for use in another form, for burning it in place, or for transportation and storage. See Nebraska Statutes 18-2413
  • Prekindergarten programs: means all early childhood programs provided for children who have not reached the age of five by the date provided in section 79-214 for kindergarten entrance. See Nebraska Statutes 79-101
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • Private examiner: shall mean any examiner who performs or purports to perform the service of attempting to verify truthfulness or detect deception or providing a diagnostic opinion regarding such truthfulness or deception under any circumstances other than as a public examiner. See Nebraska Statutes 81-1912
  • Private onsite wastewater treatment system: means any system of piping, treatment devices, or other appurtenances that convey, store, treat, or dispose of domestic or nondomestic wastewater, but not including wastewater from a livestock waste control facility, on the property where it originates or on nearby property under the control of the user, which system is not connected to a public sewer system. See Nebraska Statutes 81-15,244
  • Probate: Proving a will
  • Probationary certificated employee: means a certificated employee who has served under a contract with the educational service unit for less than three successive years under any contract which was entered into to create initial employment on or after September 1, 1986. See Nebraska Statutes 79-1234
  • Professional services: shall mean those services within the scope of the practice of architecture, professional engineering, landscape architecture, or registered land surveying as defined by the laws of the state, or those performed by any architect, professional engineer, landscape architect, or registered land surveyor in connection with his professional employment practice. See Nebraska Statutes 81-1704
  • Project: means a project described in the Quality Jobs Act and approved by the board. See Nebraska Statutes 77-4920
  • Project: means a project described in the Invest Nebraska Act and approved by the board. See Nebraska Statutes 77-5523
  • Project: means any property located within the state, constructed or acquired before, on, or after September 13, 1997, that may be used or will be useful in connection with the instruction, feeding, recreation, or housing of students, the conducting of research, administration, or other work of an elementary or secondary school, or any combination of the foregoing. See Nebraska Statutes 79-1808
  • Project: shall mean any power project, sewerage project, solid waste disposal project, waterworks project, or any combination of two or more thereof or any interest therein or right to capacity thereof. See Nebraska Statutes 18-2414
  • Project: shall mean that fixed capital outlay, study, or planning activity, except renewal work as defined in section 81-173 , described in the public notice of a state agency. See Nebraska Statutes 81-1709
  • Project also means and: includes the refunding or refinancing of outstanding obligations, mortgages, or advances, including advances from an endowment or similar fund, originally issued, made, or given by such elementary or secondary school to finance the cost of a project or projects whenever the authority finds that such refunding or refinancing is in the public interest and either:

    (a) Alleviates a financial hardship upon the elementary or secondary school. See Nebraska Statutes 79-1808

  • Project year: means any year or portion of a year during the entitlement period of the project. See Nebraska Statutes 77-4921
  • Project year: means any year or portion of a year during the entitlement period of the project. See Nebraska Statutes 77-5524
  • Property: means the real estate upon which a project is or will be located, including equipment, machinery, and other similar items necessary or convenient for the operation of the project in the manner for which its use is intended, but not including such items as fuel, supplies, or other items that are customarily deemed to result in a current operation charge. See Nebraska Statutes 79-1809
  • Property: means all tangible and intangible property that is subject to tax under subsection (1) of section 77-2703 and all rights, licenses, and franchises that are subject to tax under such subsection. See Nebraska Statutes 77-2701.27
  • Public authority: shall mean the state, any county, any municipality or other municipal corporation, political subdivision, governmental unit, or public corporation created by or pursuant to the laws of this state, of another state, or of the United States, and any state or the United States, and any person, board, commission, district, authority, instrumentality, subdivision, or other body of any of the foregoing. See Nebraska Statutes 18-2415
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public defender: Represent defendants who can't afford an attorney in criminal matters.
  • Public examiner: shall mean an examiner who performs or purports to perform the service of attempting to verify truthfulness or detect deception or providing a diagnostic opinion regarding such truthfulness or deception exclusively in his or her official capacity as a salaried employee of some agency or political subdivision of the state. See Nebraska Statutes 81-1913
  • Public place: shall mean any place or area in the state that is used or held out for use by the public, whether owned or operated by public or private interests. See Nebraska Statutes 81-1544
  • Purchase: shall include taking by sale, discount, negotiation, or any other transaction for value creating an interest in property except liens. See Nebraska Statutes 77-122
  • Purchase shall: include taking by sale, discount, negotiation, or any other transaction for value creating an interest in property except liens. See Nebraska Statutes 77-122
  • qualified business: means any business engaged in:

    (a) Storage, warehousing, distribution, transportation, or sale of tangible personal property. See Nebraska Statutes 77-27,189

  • Qualified business: means any business engaged in the activities listed in subdivisions (1) through (5) of this section or in the storage, warehousing, distribution, transportation, or sale of tangible personal property. See Nebraska Statutes 77-4922
  • Qualified business: means any business engaged in the activities listed in subdivisions (1) through (5) of this section or in the storage, warehousing, distribution, transportation, or sale of tangible personal property. See Nebraska Statutes 77-5525
  • Qualified employee leasing company: means a company which places all employees of a client-lessee on its payroll and leases such employees to the client-lessee on an ongoing basis for a fee and, by written agreement between the employee leasing company and a client-lessee, grants to the client-lessee input into the hiring and firing of the employees. See Nebraska Statutes 77-5526
  • Qualified employee leasing company: means a company which places all employees of a client-lessee on its payroll and leases such employees to the client-lessee on an ongoing basis for a fee and, by written agreement between the employee leasing company and a client-lessee, grants to the client-lessee input into the hiring and firing of the employees leased to the client-lessee. See Nebraska Statutes 77-5716
  • Qualified property: means any tangible property of the type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property that will be located and used at the project. See Nebraska Statutes 77-4923
  • Qualified property: means any tangible property of the type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property that will be located and used at the project. See Nebraska Statutes 77-5527
  • Qualified property: means any tangible property of a type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property, that will be located and used at the project. See Nebraska Statutes 77-5717
  • Qualifying business: means any corporation, partnership, limited liability company, or sole proprietorship which derives its principal source of income from any of the following: The manufacture of articles of commerce. See Nebraska Statutes 18-2709
  • Qualifying business does not: include a political subdivision, a state agency, or any other governmental entity, except as allowed for cities of the first class, cities of the second class, and villages for rural infrastructure development as provided for in subsection (4) of section 18-2705 . See Nebraska Statutes 18-2709
  • Radioactive material: shall mean any material, solid, liquid, or gas, which emits ionizing radiation spontaneously. See Nebraska Statutes 81-1593
  • Recess: A temporary interruption of the legislative business.
  • Recycling: shall mean the process of separating, cleaning, treating, and reconstituting waste or other discarded materials for the purpose of recovering and reusing the resources contained therein. See Nebraska Statutes 81-1545
  • Related persons: means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under section 267(b) and (c) of the Internal Revenue Code of 1986, as amended, or section 707(b) of the code. See Nebraska Statutes 77-4924
  • Related persons: means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under section 267(b) and (c) of the Internal Revenue Code of 1986, as amended, or section 707(b) of the code. See Nebraska Statutes 77-5528
  • Related persons: means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under either section 267(b) and (c) or section 707(b) of the Internal Revenue Code of 1986, as amended. See Nebraska Statutes 77-5718
  • Related services: means transportation services and such developmental, corrective, and other supportive services, including speech pathology and audiology, psychological services, physical and occupational therapy, recreation, and medical and counseling services, as may be required to assist a child with a disability to benefit from special education and includes the early identification and assessment of disabilities in children. See Nebraska Statutes 79-1121
  • Release: means to spill, leak, pump, pour, emit, empty, discharge, inject, escape, leach, dump, or dispose any hazardous chemical, extremely hazardous substance, or toxic chemical into the environment and includes the abandonment or discarding of barrels, containers, and other closed receptacles containing any such chemical or substance. See Nebraska Statutes 81-15,206
  • Relevant: shall mean information having any tendency to make the existence of any fact that is of consequence to the investigation or determination of the issue more probable or less probable than it would be without the evidence. See Nebraska Statutes 81-5,118
  • Remainderman: One entitled to the remainder of an estate after a particular reserved right or interest, such as a life tenancy, has expired.
  • Remand: When an appellate court sends a case back to a lower court for further proceedings.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Residential care: means food and lodging and any other related expenses which are not a part of the education program, but residential care does not include expenditures for medical or dental services. See Nebraska Statutes 79-1122
  • Resource recovery: shall mean a system or process for the recovery of materials or energy from waste material. See Nebraska Statutes 81-1547
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Retailer: shall mean any person engaged in business who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from the sales of tangible personal property for storage, use, or other consumption or from the business of making sales at auction of tangible personal property owned by the person or others for storage, use, or other consumption of any of the products, including byproducts, falling into the categories listed in section 81-1560. See Nebraska Statutes 81-1548.02
  • Revoke: shall mean to permanently void and recall all rights and privileges of a person to obtain a license. See Nebraska Statutes 77-4005
  • Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners.
  • Sale: means any transfer of title or possession or segregation in contemplation of transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means, of property for a consideration or the provision of service for a consideration. See Nebraska Statutes 77-2701.33
  • Sales: means all gross receipts of the taxpayer, except:

    (a) Income from discharge of indebtedness. See Nebraska Statutes 77-2734.04

  • School: means a school under the jurisdiction of a school board authorized by Chapter 79. See Nebraska Statutes 79-101
  • School board: means the governing body of any school district. See Nebraska Statutes 79-101
  • School district: means the territory under the jurisdiction of a single school board authorized by Chapter 79. See Nebraska Statutes 79-101
  • School lands: means the lands described in section 79-1035. See Nebraska Statutes 79-101
  • School year: means (a) for elementary grades other than kindergarten, the time equivalent to at least one thousand thirty-two instructional hours and (b) for high school grades, the time equivalent to at least one thousand eighty instructional hours. See Nebraska Statutes 79-101
  • Secretary: shall mean the Secretary of State for the State of Nebraska. See Nebraska Statutes 81-1904
  • Senior service center: shall mean a senior center or other community facility that provides ready access to a broad range of community aging services. See Nebraska Statutes 81-2211
  • Service agency: means the school district, educational service unit, local or regional office of intellectual disability, interim-program school, or some combination thereof or such other agency as may provide a special education program approved by the State Department of Education, including an institution not wholly owned or controlled by the state or any political subdivision to the extent that it provides educational or other services for the benefit of a child with a disability if such services are nonsectarian in nature. See Nebraska Statutes 79-1124
  • Sewerage project: shall mean any plant, works, system, facilities, and real and personal property of any nature whatsoever, together with all parts and appurtenances thereto, or any interest therein or right to capacity thereof, used or useful in the removal, discharge, conduction, collection, carrying, treatment, recycling, purification, or disposal of gaseous, liquid, or solid sewage and wastes. See Nebraska Statutes 18-2416
  • Shortage area: means a secular field of teaching for which there is a shortage, as determined by the department, of properly endorsed teachers at the time the borrower first receives funds pursuant to the program. See Nebraska Statutes 79-8,133
  • Shortage area means a secular field of teaching for which there: is a shortage, as determined by the department, of properly endorsed teachers at the time the borrower first receives funds pursuant to the program. See Nebraska Statutes 79-8,133
  • Snuff: means any finely cut, ground, or powdered tobacco that is not intended to be smoked. See Nebraska Statutes 77-4005.01
  • Solid waste disposal project: shall mean any plant, works, systems, facilities, and real and personal property of any nature whatsoever, together with all parts thereof and appurtenances thereto, or any interest therein or right to capacity thereof, used or useful in the collection, transporting, conveying, treatment, transformation, or disposal of solid wastes. See Nebraska Statutes 18-2417
  • Source material: shall mean (1) uranium or thorium or any combination thereof in any chemical or physical form or (2) ores which contain by weight one-twentieth of one percent or more of uranium or thorium or any combination thereof. See Nebraska Statutes 81-1594
  • Source separation: shall mean separation by the public from their general refuse of recyclable material. See Nebraska Statutes 81-1548
  • Special education: means specially designed instruction, at no cost to parents or guardians, to meet the unique needs of a child with a disability, including classroom instruction, instruction in physical education, home instruction, and instruction in hospitals and institutions. See Nebraska Statutes 79-1125
  • Special nuclear material: shall mean (1) plutonium, uranium 233, and uranium enriched in the isotope 233 or in the isotope 235 but does not include source material or (2) any material artificially enriched by any of the foregoing, but shall not include source material. See Nebraska Statutes 81-1595
  • Spent nuclear fuel: shall mean irradiated nuclear fuel that has undergone at least one year of decay since being used as a source of energy in a power reactor. See Nebraska Statutes 81-1596
  • Start date: means the first date after the date of the application on which a qualified investment, that is either all or a part of a building in the project, is placed in service by the owner. See Nebraska Statutes 77-5529
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Nebraska Statutes 77-2734.04
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Supplemental appropriation: Budget authority provided in an appropriations act in addition to regular or continuing appropriations already provided. Supplemental appropriations generally are made to cover emergencies, such as disaster relief, or other needs deemed too urgent to be postponed until the enactment of next year's regular appropriations act.
  • Support services: means preventive services for a student that is not identified or verified pursuant to sections 79-1118. See Nebraska Statutes 79-1125.01
  • Surviving organization: means an organization into which one or more other organizations are merged or consolidated. See Nebraska Statutes 21-29,117
  • Suspend: shall mean to temporarily interrupt for up to one year all rights and privileges under a license. See Nebraska Statutes 77-4006
  • Tangible personal property: shall mean all tangible personal property except:

    (1) Gas, electricity, and water delivered through mains, lines, pipes, or channels to purchasers. See Nebraska Statutes 81-1548.03

  • Tax Commissioner: means the Tax Commissioner of the State of Nebraska. See Nebraska Statutes 77-2701.40
  • 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
  • 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
  • Taxable income: means federal taxable income as adjusted and, if appropriate, as apportioned. See Nebraska Statutes 77-2734.04
  • Taxable property: shall mean any real or tangible personal property subject to tax pursuant to law and not exempt from tax. See Nebraska Statutes 77-121
  • Taxable year: means the period the corporate taxpayer used on its federal income tax return. See Nebraska Statutes 77-2734.04
  • Taxing official: means any federal, state, or local government officer or employee who is charged with the duty of auditing, assessing, equalizing, levying, computing, and collecting taxes. See Nebraska Statutes 77-130
  • Taxpayer: means any person subject to sales and use taxes under the Nebraska Revenue Act of 1967 and subject to withholding under section 77-2753 and any entity that is or would otherwise be a member of the same unitary group, if incorporated, that is subject to such sales and use taxes and such withholding. See Nebraska Statutes 77-5719
  • Taxpayer: means any person subject to a tax imposed by sections 77-2701 to 77-2713 . See Nebraska Statutes 77-2701.41
  • Teach: means and includes, but is not limited to, the following responsibilities: (a) The organization and management of the classroom or the physical area in which the learning experiences of pupils take place. See Nebraska Statutes 79-101
  • Teacher: means any certified employee who is regularly employed for the instruction of pupils in the public schools. See Nebraska Statutes 79-101
  • Teacher education program: means a program of study approved by the State Board of Education pursuant to subdivision (5)(g) of section 79-318 . See Nebraska Statutes 79-8,133
  • Temporary school fund: means the fund described in section 79-1035. See Nebraska Statutes 79-101
  • term county board: includes both county commissioners and supervisors, as the case may be. See Nebraska Statutes 77-108
  • term county official shall: include any county officer or employee of a county officer who is charged with the duty of valuing, assessing, or equalizing property for property tax purposes. See Nebraska Statutes 77-116
  • term county tax: includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county. See Nebraska Statutes 77-109
  • term money: includes all kinds of coin and all kinds of paper, issued by or under authority of the United States, circulating as money. See Nebraska Statutes 77-106
  • term tangible personal property: includes all personal property possessing a physical existence, excluding money. See Nebraska Statutes 77-105
  • Testate: To die leaving a will.
  • Title III: means the Emergency Planning and Community Right to Know Act pursuant to Title III of the Superfund Amendments and Reauthorization Act of 1986, as amended. See Nebraska Statutes 81-15,208
  • Tobacco products: shall mean (1) cigars, (2) cheroots, (3) stogies, (4) periques, (5) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (6) snuff, (7) snuff flour, (8) cavendish, (9) plug and twist tobacco, (10) fine cut and other chewing tobacco, (11) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, and (12) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, except that tobacco products shall not mean cigarettes as defined in section 77-2601 . See Nebraska Statutes 77-4007
  • Ton: shall mean a net weight of two thousand pounds avoirdupois. See Nebraska Statutes 2-4311
  • Toxic chemical: means a substance on the list in Committee Print Number 99-169 , as amended, of the Senate Committee on Environment and Public Works, titled "Toxic Chemicals Subject to Section 313 of the Emergency Planning and Community Right-To-Know Act of 1986" including any revised version as may be made pursuant to section 313 of Title III. See Nebraska Statutes 81-15,209
  • Transuranic waste: shall mean radioactive waste containing alpha emitting transuranic elements at levels determined by the United States Nuclear Regulatory Commission to be transuranic waste. See Nebraska Statutes 81-1597
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustor: The person who makes or creates a trust. Also known as the grantor or settlor.
  • Two-year period: shall mean twenty-four months commencing on January 1 following either the date of licensing of the real estate broker or salesperson or March 8, 1985, whichever is later, and each succeeding twenty-four-month period. See Nebraska Statutes 81-885.50
  • Undervalued and overvalued property: means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized. See Nebraska Statutes 77-124
  • Unitary group: means the group of corporations that are conducting a unitary business. See Nebraska Statutes 77-2734.04
  • Use: means the exercise of any right or power over property incident to the ownership or possession of that property, except that use does not include the sale of that property in the regular course of business or the exercise of any right or power over property which will enter into or become an ingredient or component part of property manufactured, processed, or fabricated for ultimate sale at retail. See Nebraska Statutes 77-2701.42
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.
  • Veto: The procedure established under the Constitution by which the President/Governor refuses to approve a bill or joint resolution and thus prevents its enactment into law. A regular veto occurs when the President/Governor returns the legislation to the house in which it originated. The President/Governor usually returns a vetoed bill with a message indicating his reasons for rejecting the measure. In Congress, the veto can be overridden only by a two-thirds vote in both the Senate and the House.
  • Voice analysis examiner: shall mean any person, other than an intern, who uses an instrument capable of permanently recording on a graph one or more psychophysiological reactions present in the voice of an examinee for the purpose of attempting to determine truth or deception. See Nebraska Statutes 81-1910
  • voice stress analyzer: shall mean a mechanical or electronic instrument capable of recording the human voice, which detects and measures pitch, amplitude, frequency, and other components of the human voice for the purpose of attempting to determine truth or deception, and whose records are permanently and simultaneously recorded. See Nebraska Statutes 81-1909
  • Wage benefit credit: means the credit described in the Quality Jobs Act. See Nebraska Statutes 77-4925
  • Wages: means compensation. See Nebraska Statutes 77-5719.02
  • Waterworks project: shall mean any plant, works, system, facilities, and real and personal property of any nature whatsoever, together with all parts thereof and appurtenances thereto, or any interest therein or right to capacity thereof, used or useful in the supplying, transporting, conveying, collection, distribution, storing, purification, or treatment of water. See Nebraska Statutes 18-2418
  • Weight: shall mean the weight of undried material as offered for sale. See Nebraska Statutes 2-4315
  • Wholesaler: shall mean any person engaged in business who has annual gross proceeds in this state of at least one hundred thousand dollars resulting from sales at the wholesale level to retailers, other merchants, or industrial, institutional, and commercial users of any tangible personal property falling into any of the categories listed in section 81-1560 which is sold at the wholesale level. See Nebraska Statutes 81-1548.01
  • word credits: includes corporation shares of stock, accounts, contracts for cash or labor, bills of exchange, judgments, choses in action, liens of any kind, other than real estate mortgages, securities, debentures, bonds, other than those of the United States, annuities, and all other demands for labor or other valuable thing, whether due or to become due. See Nebraska Statutes 77-107
  • word person: includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property. See Nebraska Statutes 77-113
  • word property: includes every kind of property, tangible or intangible, subject to ownership. See Nebraska Statutes 77-102
  • words township and precinct shall each: include the other, and shall also include towns in counties under township organization. See Nebraska Statutes 77-111
  • Workforce housing plan: means a program to construct or rehabilitate single-family housing or market rate multi-family housing which is designed to address a housing shortage that impairs the ability of the city to attract new businesses or impairs the ability of existing businesses to recruit new employees. See Nebraska Statutes 18-2709.01
  • Writ shall: signify an order or citation in writing issued in the name of the state out of a court or by a judicial officer. See Nebraska Statutes 49-801
  • Year: means the taxable year of the company. See Nebraska Statutes 77-4926
  • Year: means the taxable year of the company. See Nebraska Statutes 77-5530
  • Year: means calendar year. See Nebraska Statutes 77-5720
  • Year of application: means the year that a completed application is filed under the Nebraska Advantage Act. See Nebraska Statutes 77-5721