Nebraska § 77-113 - Person, defined.
Full text of Nebraska Revised Statutes of Nebraska § 77-113 — Person, defined., with citation guidance and answers to common questions.
§ 77-113. Person, defined.
The 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.
For taxation purposes, a partnership is considered as an entity apart from the individual partners. Svoboda & Hannah v. Board of Equalization, 180 Neb. 215, 142 N.W.2d 328 (1966).
State is an entity that may be adversely affected by action of county boards of equalization, and a person within meaning of revenue act. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).
Frequently Asked Questions About Nebraska § 77-113
What does Revised Statutes of Nebraska § 77-113 cover?
Section 77-113 ("Person, defined.") 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 § 77-113?
A common citation format is "Revised Statutes of Nebraska § 77-113" (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 § 77-113 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.