Nebraska Statutes 77-1202. Tangible personal property; where listed and assessed

Taxable tangible personal property shall be listed and assessed where it has acquired tax situs as defined in section 77-125.

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Personal property: All property that is not real property.
Tax situs: means the tax district wherein taxable real property is located or taxable tangible personal property is located for fifty percent or more of the calendar year. See Nebraska Statutes 77-125