Nebraska § 13-1108 Projects; taxation; distress warrant; limitation

Nebraska Statutes

§ 13-1108 — Projects; taxation; distress warrant; limitation

Nebraska § 13-1108

Ch. 13Cities, Counties, and Other Political Subdivisions

This text of Nebraska § 13-1108 (Projects; taxation; distress warrant; limitation) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 13-1108 (2026).

Text

Notwithstanding that title to a project may be in a municipality or county, such projects shall be subject to taxation to the same extent, in the same manner, and under the same procedures as privately owned property in similar circumstances, if such projects are leased to or held by private interests;  Provided,  that where personal property owned by a municipality or county is taxed under this section and such personal property taxes are delinquent, levy by distress warrant for collection of such delinquent taxes may only be made on personal property against which such taxes were levied.

Free access — add to your briefcase to read the full text and ask questions with AI

Notwithstanding that title to a project may be in a municipality or county, such projects shall be subject to taxation to the same extent, in the same manner, and under the same procedures as privately owned property in similar circumstances, if such projects are leased to or held by private interests; Provided, that where personal property owned by a municipality or county is taxed under this section and such personal property taxes are delinquent, levy by distress warrant for collection of such delinquent taxes may only be made on personal property against which such taxes were levied.

Legislative History

Source: Laws 1961, c. 54, § 8, p. 207; R.S.1943, (1983), § 18-1621. Annotations: Portion of this section was unconstitutional as granting greater exemption than was authorized by constitutional amendment permitting tax. State ex rel. Meyer v. County of Lancaster, 173 Neb. 195, 113 N.W.2d 63 (1962).