Nebraska § 23-391 - Horseracing facilities; taxes or assessments; exemption; exceptions.
Full text of Nebraska Revised Statutes of Nebraska § 23-391 — Horseracing facilities; taxes or assessments; exemption; exceptions., with citation guidance and answers to common questions.
§ 23-391. Horseracing facilities; taxes or assessments; exemption; exceptions.
Counties acquiring and owning any facilities described in section 23-389 shall not be required to pay taxes or assessments upon any such facilities or upon any charges, fees, revenue, or other income received from such facilities except motor vehicle fuel taxes and the tax and fees imposed by section 2-1208.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 23-391
What does Revised Statutes of Nebraska § 23-391 cover?
Section 23-391 ("Horseracing facilities; taxes or assessments; exemption; exceptions.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 23-391?
A common citation format is "Revised Statutes of Nebraska § 23-391" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 23-391 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.