Nebraska Statutes > Personal Property Tax Relief Act


§ 77-1237	Personal Property Tax Relief Act; act, how cited
§ 77-1238	Exemption from taxation; Property Tax Administrator; duties
§ 77-1239	Reimbursement for tax revenue lost because of exemption; calculation

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Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
Personal property: All property that is not real property.
State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
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
Taxable property: shall mean any real or tangible personal property subject to tax pursuant to law and not exempt from tax. See Nebraska Statutes 77-121
Year: shall mean calendar year. See Nebraska Statutes 49-801