Nebraska Code — 77
Browse 926 sections in division 77 of the Nebraska code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 77-102. Property, defined.
- § 77-103.01. Class or subclass of real property, defined.
- § 77-105. Tangible personal property, intangible personal property, defined.
- § 77-107. Credits, defined.
- § 77-109. County tax, defined.
- § 77-111. Township, precinct, defined.
- § 77-113. Person, defined.
- § 77-115. County assessor, defined.
- § 77-117. Improvements on leased land, defined.
- § 77-119. Depreciable tangible personal property, defined.
- § 77-121. Taxable property, defined.
- § 77-123. Omitted property, defined.
- § 77-125. Tax situs, defined.
- § 77-127. Tax district, defined.
- § 77-129. Assessment roll, defined.
- § 77-131. Taxable value, defined.
- § 77-133. Central bank digital currency, defined.
- § 77-202.01. Property taxable; tax exemptions; application; requirements; waiver of deadline; penalty; lien.
- § 77-202.03. Property taxable; exempt status; period of exemption; change of status; late filing authorized; when; penalty; lien; new applications; reviewed; hearing; procedure; list.
- § 77-202.05. Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
- § 77-202.09. Cemetery organization; exemption; application; procedure; late filing.
- § 77-202.11. Leased public property; taxation status; lessee; lien; procedure.
- § 77-202.23. Disabled or blind honorably discharged veteran; terms, defined.
- § 77-202.25. Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.
- § 77-204. Real estate taxes; when delinquent.
- § 77-208. General taxes; lien on real estate; priority.
- § 77-212. Hospitals providing for supportive medical services to patients; exempt from in lieu of tax payment.
- § 77-214. Legislative findings and declarations.
- § 77-216. Recreational trail easement; taxpayer; apply for property tax exemption.
- § 77-218. Rules and regulations.
- § 77-363. Tax Commissioner; appointment; salary.
- § 77-364. Tax Commissioner; vacancy; removal by Governor.
- § 77-378. Delinquent taxpayers; Department of Revenue and Department of Labor; prepare, maintain, and publish list; Tax Commissioner and Commissioner of Labor; duties.
- § 77-367. Products and services to identify nonfilers of returns, underreporters, nonpayers of taxes, or improper or fraudulent payments; contract authorized; duties; use of proceeds; report.
- § 77-370. Department of Revenue; uniform tax books, records, and forms; approval.
- § 77-371. Fees; enumerated; by whom paid; how determined; increase, when.
- § 77-372. Revenue administration; implementation of programs; records; statistical information.
- § 77-373. Revenue administration; implementation of agreements and working relationships; state and federal agencies.
- § 77-379. Tax Expenditure Reporting Act, how cited.
- § 77-380. Legislative intent.
- § 77-381. Terms, defined.
- § 77-382. Department; tax expenditure report; prepare; contents.
- § 77-383. Tax expenditure report; department; access to information.
- § 77-385. Tax expenditure report; summary; submission required; joint hearing; supplemental information.
- § 77-362.01. Tax amnesty; authorized; when.
- § 77-377.02. Delinquent tax collection; collection agency; fees; remit funds.
- § 77-377.04. Delinquent tax collection; collection agency; subject to taxation.
- § 77-1202.01. Tax lists; how prepared.
- § 77-1233.02. Taxable tangible personal property tax returns; county assessor; duties.
- § 77-1233.03. Assessment of taxable tangible personal property; county assessor; duties.
- § 77-421. Certification as county assessor; applicants; forms; examination; fee.
- § 77-1311.01. Valuation of property; rounding numbers.
- § 77-5022. Commission; annual meeting; powers and duties.
- § 77-5023. Commission; power to change value; acceptable range.
- § 77-1316.01. Correction of tax rolls.
- § 77-1613.02. Tax list; corrections; prohibited acts; violation; penalty.
- § 77-602. Railroad operating property; duty of Property Tax Administrator; when valued.
- § 77-603.01. Railroad operating property; sale; report by purchaser; contents; penalty; waiver.
- § 77-605. Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.
- § 77-607. Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.
- § 77-609. Railroad operating property; density factor; recalculation.
- § 77-621. Railroad property; valuation; contents of report.
- § 77-623. Railroad operating property; valuation; county assessor; duties; lien.
- § 77-1613.01. Certification by county official to Property Tax Administrator; contents.
- § 77-1250.03. Taxation of air carriers; taxes; delinquent; lien; collection.
- § 77-1250.04. Taxation of air carriers; money and credits; surrender to Tax Commissioner.
- § 77-1250.05. Taxation of air carriers; disposition of funds collected.
- § 77-679. Car line company, defined.
- § 77-681. Railroad companies; annual statement.
- § 77-683. Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.
- § 77-685. Distress warrant; receipt issued.
- § 77-687. Delinquency in payment of taxes; interest; collection by Tax Commissioner.
- § 77-688. Collection procedures; cumulative.
- § 77-689. Taxes; delinquent; lien; collection.
- § 77-690. Taxation; levy; money and credits; surrender to Tax Commissioner.
- § 77-691. Money; disposition.
- § 77-693. Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.
- § 77-702. Property Tax Administrator; qualifications; duties.
- § 77-706. Property tax administration; implementation of agreements and working relationships; state and federal agencies.
- § 77-709. Property assessment division; annual report; powers and duties.
- § 77-801.01. Terms, defined.
- § 77-802. Property Tax Administrator; valuation; apportionment of tax.
- § 77-802.02. Public service entity; appeals.
- § 77-804. Sale of entity; report required; penalty; waiver.
- § 77-908. Insurance companies; tax on gross premiums; rate; exceptions.
- § 77-910. Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.
- § 77-913. Insurance Tax Fund; created; use; investment; allocation.
- § 77-915. Tax; challenge to constitutionality; tax paid under protest; credit refund.
- § 77-917. Political subdivision; return of funds not required.
- § 77-1001. Act, how cited.
- § 77-1003. Definitions, where found.
- § 77-1005. Approved cost, defined.
- § 77-1007. Cultural development, defined.
- § 77-1009. Entertainment destination center, defined.
- § 77-1011. Full-service restaurant, defined.
- § 77-1013. Investment, defined.
- § 77-1015. Mixed-use project, defined.
- § 77-1017. Project, defined.
- § 77-1019. Qualified property, defined.
- § 77-1021. Redevelopment project, defined.
- § 77-1023. Structured parking, defined.
- § 77-1025. Tourism attraction, defined.
- § 77-1027. Year of application, defined.
- § 77-1028. Election required; procedures applicable.
- § 77-1029. Verification of work eligibility status.
- § 77-1030. Application; form; contents; confidentiality; fee; municipality; duties; certification; written agreement; contents; modification.
- § 77-1032. Department of Revenue; duties; review of projects; recapture of incentives; Nebraska Advantage Transformational Tourism and Redevelopment Act Cash Fund; created; use; investment.
- § 77-1034. Refunds; interest not allowable.
- § 77-1101. Act, how cited.
- § 77-1102. Definitions, where found.
- § 77-1104. Credit allowance date, defined.
- § 77-1106. Long-term debt security, defined.
- § 77-1108. Qualified active low-income community business, defined.
- § 77-1110. Qualified equity investment, defined.
- § 77-1112. Tax credit, defined.
- § 77-1112.02. 2021 federal notice, defined.
- § 77-1114. Tax credit; not refundable or transferable; allocation; carry forward.
- § 77-1116. Qualified community development entity; application; deadline; form; contents; Tax Commissioner; grant or deny; notice of certification; lapse of certification; when.
- § 77-1118. Recapture of tax credit; notice of noncompliance; cure period.
- § 77-1120. Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature.
- § 77-1202. Tangible personal property; where listed and assessed.
- § 77-1375. Improvements on leased lands; how assessed; apportionment.
- § 77-1376. Improvements on leased lands; how assessed; notice.
- § 77-1211. Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.
- § 77-1219. Taxable tangible personal property; assessment certificate; county assessor; duties.
- § 77-1229.01. Personal property; return; filing improperly signed; procedure.
- § 77-1232. Personal property; failure to list; false listing; evasion of tax; penalty.
- § 77-1234. Violations; duty of officers upon discovery.
- § 77-1237. Personal Property Tax Relief Act; act, how cited.
- § 77-1239. Reimbursement for tax revenue lost because of exemption; calculation.
- § 77-1244. Taxation of air carriers; definitions.
- § 77-1246. Taxation of air carriers; real and personal property other than flight equipment.
- § 77-1248. Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties.
- § 77-1249.01. Taxation of air carriers; delinquency; interest; collection.
- § 77-1301. Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment.
- § 77-1303. Assessment roll.
- § 77-1305. Certificate of assessment; contents; effect.
- § 77-1306.01. Lands adjacent to rivers and streams; survey; report.
- § 77-1308. Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.
- § 77-1311.02. Plan of assessment; preparation.
- § 77-1312. County assessor; duty to file annual inventory of county personal property.
- § 77-1314. County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.
- § 77-1315.01. Overvaluation or undervaluation; county assessor; report.
- § 77-1317. Real property; assessment; omitted lands; correction; exceptions.
- § 77-1318.01. Improvements to real property; information statement filed with county assessor; forms; contents.
- § 77-1322. Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.
- § 77-1324. Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.
- § 77-1330. Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal.
- § 77-1332. Appraisal of commercial or industrial property; Property Tax Administrator; powers.
- § 77-1334. Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
- § 77-1338. Values established; effect.
- § 77-1342. Department of Revenue Property Assessment Division Cash Fund; created; use; investment.
- § 77-1344. Agricultural or horticultural land; special valuation; when applicable.
- § 77-1345.01. Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.
- § 77-1347. Agricultural or horticultural lands; special valuation; disqualification.
- § 77-1359. Agricultural and horticultural land; legislative findings; terms, defined.
- § 77-1377. Statewide file of real property sales; creation; use.
- § 77-1385. Historically significant real property; qualification.
- § 77-1387. Historically significant real property; application by property owner; approval.
- § 77-1389. Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.
- § 77-1391. Historically significant real property; valuation.
- § 77-1393. Historically significant real property; State Historic Preservation Officer; rules and regulations.
- § 77-1395. Sales-restricted house; assessment; application; county assessor; duties.
- § 77-1402. State Treasurer; establish achieving a better life program or contract with another state.
- § 77-1404. Contributions.
- § 77-1406. Investment options; state investment officer; fiduciary responsibility.
- § 77-1408. Annual audited financial report; supplemental information.
- § 77-1410. Act, how cited.
- § 77-1412. Give to Enable Support Cash Fund; created; use; investment.
- § 77-1414. Rules and regulations.
- § 77-1416. Terms, defined.
- § 77-1418. Advertising or promotional materials; restriction.
- § 77-1420. Deposit of funds; Education Savings Plan Program Fund; Education Savings Plan Administrative Fund; Education Savings Plan Expense Fund; created; use; investment; State Treasurer; report.
- § 77-1422. Ownership rights under participation agreement.
- § 77-1424. Annual audited financial report.
- § 77-1426. Assets of trust; how treated.
- § 77-1428. College Savings Incentive Cash Fund; created; use; investment.
- § 77-1430. College Savings Plan Low-Income Matching Scholarship Program; established; participation; eligibility; application; State Treasurer; duties.
- § 77-1502. Board; protests; form; report; notification.
- § 77-1504. Equalization of property; board; powers and duties; protest; procedure; notice of decision.
- § 77-1506.01. Application for reduction in value; waiver of notice.
- § 77-1507. Board; duties; addition of omitted property; clerical errors; protest; procedure.
- § 77-1507.01. Failure to give notice; effect.
- § 77-1509. Board; compelling attendance of witnesses; penalties; fees.
- § 77-1510.01. Board; powers; costs and fees.
- § 77-1514. Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.
- § 77-1601. County tax levy; by whom made; when; what included; correction of clerical error; procedure.
- § 77-1614. Tax list; consolidated tax; how entered.
- § 77-1615.01. Tax list; use of electronic data processing equipment; levy and collection of taxes.
- § 77-1617. Tax list; property of county; form.
- § 77-1619. Judgments against public corporations; payment by tax levy.
- § 77-1621. Judgments against public corporations; special tax levy; how collected.
- § 77-1623. Judgments against public corporations; failure or refusal of corporate authorities to levy; action against officers; mandamus.
- § 77-1629. County, city, or school district; budget process; joint public hearing; when held; required attendees; county clerk; report; contents.
- § 77-1631.
- § 77-1634.
- § 77-1702. Collection of taxes; medium of payment.
- § 77-1704. Collection of taxes; entry of payment; receipt.
- § 77-1704.02. Collection of taxes; partial payments; when authorized.
- § 77-1706. Collection of taxes; receipts; how numbered.
- § 77-1708. Collection of taxes; county treasurer; cash book.
- § 77-1710. Collection of taxes; payments; how indicated on tax lists; county treasurer; duties.
- § 77-1711. Collection of taxes; personal property; chargeable to county treasurer; liability for collection.
- § 77-1716. Collection of taxes; notice to taxpayer.
- § 77-1718. Collection of taxes; notice; issuance of distress warrant; affidavit of poverty; interest.
- § 77-1719.01. Collection of taxes, personal; sheriff; report.
- § 77-1719.03. Collection of taxes, personal; distress warrant; acceptance of partial payment.
- § 77-1719.05. Collection of taxes, personal; distress warrant; forwarding to another county.
- § 77-1721. Collection of taxes; distress warrants; record of county treasurer; exoneration from liability on bond.
- § 77-1723. Collection of taxes, personal; distress warrant; removal from county of taxpayer; alias distress warrants.
- § 77-1734. Collection of taxes; entry on tax list of refunds.
- § 77-1735. Illegal or unconstitutional tax paid; claim for refund; procedure.
- § 77-1736.07. Property tax refund; procedure; applicability.
- § 77-1738. Collection of taxes; when stricken from tax list.
- § 77-1740. Collection of taxes; county treasurer's warrant book; entries.
- § 77-1742. Collection of taxes, personal; statement of uncollected taxes filed by county treasurer; list of assessment errors.
- § 77-1744. Collection of taxes; county treasurer; credit on settlement for delinquent personal property taxes.
- § 77-1746. Collection of taxes; settlement of county treasurer; with county clerk when board not in session.
- § 77-1748. Collection of taxes; settlement of county treasurer; certificate to local authorities.
- § 77-1750. Collection of taxes; settlement of county treasurer; adjustment with county clerk; order by county board.
- § 77-1759. Collection of taxes; report to and payment of taxes and special assessments; when required.
- § 77-1760. Collection of taxes; failure to report and pay taxes collected by county treasurer; suit on bond.
- § 77-1762. Collection of taxes; failure to pay taxes collected by county treasurer; liability on bond.
- § 77-1764. Collection of taxes; suit on behalf of state; where brought.
- § 77-1766. Collection of taxes; suit by aggrieved municipal corporations.
- § 77-1772. Collection of taxes; interest on delinquent taxes; distribution.
- § 77-1774. Collection of taxes; reciprocity with other states; taxes, defined.
- § 77-1775.01. Appeal resulting in lower value; refund; procedure.
- § 77-1776. Overpayment due to clerical error or mistake; return by political subdivision; how treated.
- § 77-1778. Tax refund; file claim; when.
- § 77-1780. Tax refund; Tax Commissioner; powers; duties; interest.
- § 77-1782. Tax refund; erroneous payment; how treated.
- § 77-1783.01. Corporate taxes; corporate officer or employee; personal liability; collection procedure; limitation.
- § 77-1785. Residential real property; sale; proration of taxes due.
- § 77-1802. Real property taxes; delinquent tax list; notice of sale.
- § 77-1804. Real property taxes; delinquent tax list; publication and posting of notice; publication charges; publication on Department of Revenue website.
- § 77-1806. Real property taxes; delinquent tax sale; when commenced and concluded.
- § 77-1808. Real property taxes; delinquent tax sale; payment by purchaser; resale.
- § 77-1810. Real property taxes; delinquent tax sales; purchase by political subdivisions authorized.
- § 77-1812. Real property taxes; county treasurer; record.
- § 77-1814. Real property taxes; private tax sale; issuance of certificates.
- § 77-1816. Real property taxes; fraudulent sales; penalty.
- § 77-1818. Real property taxes; certificate of purchase; lien of purchaser; subsequent taxes; purchaser provide notice; contents; administrative fee.
- § 77-1822. Real property taxes; certificate of purchase; assignable; fee.
- § 77-1824. Real property taxes; redemption from sale; when and how made.
- § 77-1825. Real property taxes; redemption from sale; entry on record; notice to and payment of redemption money to certificate holder.
- § 77-1827. Real property taxes; redemption; persons with intellectual disability or mental disorder; time permitted.
- § 77-1829. Real property taxes; redemption from sale; extension of time by second sale.
- § 77-1831. Real property taxes; issuance of treasurer's tax deed; notice given by purchaser; contents.
- § 77-1833. Real property taxes; issuance of treasurer's tax deed; proof of service.
- § 77-1835. Real property taxes; issuance of treasurer's tax deed; manner and proof of publication; false affidavit; penalty.
- § 77-1836. Real property taxes; issuance of treasurer's tax deed; fee.
- § 77-1837. Real property taxes; issuance of treasurer's tax deed; when; proceed by foreclosure; when; vacant and abandoned real estate.
- § 77-1837.01. Real property taxes; tax deed proceedings; changes in law not retroactive; exceptions.
- § 77-1838. Real property taxes; issuance of treasurer's tax deed; execution, acknowledgment, and recording; effect; lien for special assessments; pay surplus to previous owner.
- § 77-1839. Real property taxes; issuance of tax deed by county treasurer; form.
- § 77-1841. Real property taxes; issuance of treasurer's tax deed; loss of tax sale certificate; procedure.
- § 77-1843. Real property taxes; treasurer's tax deed; proof required to defeat tax title.
- § 77-1845. Real property taxes; treasurer's tax deed; taxes paid; mistake in entry; effect.
- § 77-1847. Real property taxes; wrongful sale by officers; purchaser held harmless by county; liability of officers.
- § 77-1849. Real property taxes; erroneous sale; refund of purchase money.
- § 77-1851. Real property taxes; assessed in wrong name; effect.
- § 77-1853. Real property taxes; irregularities; effect.
- § 77-1855. Real property taxes; recovery of real estate sold; limitation of action.
- § 77-1857. County treasurer; seal; when used.
- § 77-1859. Real property taxes; void tax sale; reimbursement of purchaser.
- § 77-1861. Real property taxes and special assessments; extinguishment after fifteen years; vitalization of constitutional amendment.
- § 77-1863. Real property taxes and special assessments; extinguished after fifteen years; not required to be certified.
- § 77-1902. Tax sale certificate; tax deed; right of holder to foreclosure; action in district court; limitation period; vacant and abandoned real estate.
- § 77-1904. Foreclosure proceedings; designation of property.
- § 77-1906. Foreclosure proceedings; unknown owners; real property as defendant.
- § 77-1908. Foreclosure proceedings; presumptive evidence.
- § 77-1910. Foreclosure proceedings; surplus proceeds; application; limit of real property to be sold.
- § 77-1912. Foreclosure proceedings; sheriff's sale; political subdivision as purchaser; postponement of sale; notice.
- § 77-1914. Foreclosure proceedings; confirmation of sale; release of real property.
- § 77-1916. Foreclosure proceedings; surplus proceeds; disposition; prorating.
- § 77-1917.01. Delinquent special assessments; effect; foreclosure proceedings.
- § 77-1918.01. Foreclosure proceedings; county attorney fee; when effective.
- § 77-1924. Foreclosure of tax lien by county under old law; sale after May 26, 1943; action to attack; limitation period.
- § 77-1928. Foreclosure of tax lien by county under old law; sale of property; proceeds; disposition.
- § 77-1934. Tax certificate foreclosure proceedings under old law; defective procedure; confirmation of sale not yet obtained; action to cure defects.
- § 77-1936. Tax certificate foreclosure proceedings; authority of governmental subdivisions to convey real property obtained thereunder.
- § 77-1938. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; proper completion of proceedings authorized.
- § 77-1939. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; application to complete proceedings.
- § 77-1940. Tax foreclosure proceedings; defects subsequent to decree of foreclosure; notice of hearing; service.
- § 77-2001. Inheritance tax; property taxable; transfer by will or inheritance; exception.
- § 77-2003. Inheritance tax; to whom paid; who liable; lien; exception.
- § 77-2005. Inheritance tax; rate; transfer to remote relatives; exemption.
- § 77-2006. Inheritance tax; rate; other transfers; exemption.
- § 77-2007.01. Uniform Reciprocal Transfer Tax Act; inheritance tax; when payable.
- § 77-2007.03. Inheritance tax; property transferred to United States, state, or governmental subdivision; exempt.
- § 77-2008. Inheritance tax; estates for life and remainder appraised and apportioned; rules and regulations; furnish to county judge.
- § 77-2008.02. Inheritance tax; estates for life and remainder; tax payable from corpus of estate without apportionment.
- § 77-2009. Inheritance tax; delay in coming into possession of property; bond for tax; exception.
- § 77-2011. Inheritance tax; distribution of property; duty of personal representative or trustee to deduct or collect tax.
- § 77-2013. Inheritance tax; power of sale to raise funds to pay tax.
- § 77-2015. Inheritance tax; reports required; contents; department; duties.
- § 77-2017. Inheritance tax; transfer of stocks or loans by foreign executor or administrator; tax; how paid.
- § 77-2018.01. Inheritance tax; proceedings for determination.
- § 77-2018.03. Inheritance tax; determination; notice served upon county attorney; duty of county attorney.