Terms Used In Nebraska Statutes > Personal Property Tax Relief Act

• Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
• Allegation: something that someone says happened.
• Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
• County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
• Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
• Personal property: All property that is not real property.
• Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
• State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
• 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
• 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
• United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
• Year: shall mean calendar year. See Nebraska Statutes 49-801