Nebraska § 77-6702 - Terms, defined.
Full text of Nebraska Revised Statutes of Nebraska § 77-6702 — Terms, defined., with citation guidance and answers to common questions.
§ 77-6702. Terms, defined.
For purposes of the Nebraska Property Tax Incentive Act:
(1) Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:
(a) Any property taxes levied for bonded indebtedness;
(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and
(c) Any property taxes that, as of the time of payment, were delinquent for five years or more;
(2) Department means the Department of Revenue;
(3) Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and
(4) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following:
(a) Any property taxes levied for bonded indebtedness;
(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and
(c) Any property taxes that, as of the time of payment, were delinquent for five years or more.
Frequently Asked Questions About Nebraska § 77-6702
What does Revised Statutes of Nebraska § 77-6702 cover?
Section 77-6702 ("Terms, 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 § 77-6702?
A common citation format is "Revised Statutes of Nebraska § 77-6702" (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 § 77-6702 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.