Nebraska Statutes

§ 13-314 — Nonresident property owner, defined

Nebraska·Ch. 13 Cities, Counties, and Other Political Subdivisions
The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the political subdivision, except any city of the metropolitan class, special assessment district, or taxing district involved.

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Legislative History

Source: Laws 1973, LB 344, § 5; Laws 1974, LB 655, § 5; R.S.1943, (1983), § 18-1220.

Nearby Sections

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