Nebraska Statutes 77-1210. Taxable tangible personal property in transit; where listed and assessed
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Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.
Terms Used In Nebraska Statutes 77-1210
- Personal property: All property that is not real property.
- Tax district: means an area within a county in which all of the taxable property is subject to property taxes at the same consolidated property tax rate. See Nebraska Statutes 77-127