Nebraska Statutes
§ 77-104 — Personal property, defined
Nebraska·Ch. 77 Revenue and Taxation
The term personal property includes all property other than real property and franchises.
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Related
Northern Natural Gas Co. v. State Board of Equalization & Assessment
443 N.W.2d 249 (Nebraska Supreme Court, 1989)
Bhatia v. Thomas-Bhatia
(Nebraska Court of Appeals, 2021)
Legislative History
Source: Laws 1903, c. 73, § 2, p. 389; R.S.1913, § 6290; Laws 1921, c. 133, art. I, § 3, p. 545; C.S.1922, § 5810; C.S.1929, § 77-103; R.S.1943, § 77-104.
Annotations: Right to participate in proceeds of sale of oil and gas severed from real estate is taxable as personal property. Conway v. County of Adams, 172 Neb. 94, 108 N.W.2d 637 (1961). Chattel real was personal property. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Cited in discussion of taxability of intangible property of foreign corporation. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Warrants of city are exempt from taxation. Droll v. Furnas County, 108 Neb. 85, 187 N.W. 876 (1922). Net credits of corporation are taxable as personal property in counties where it operates. Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916), affirmed by 102 Neb. 742, 169 N.W. 436 (1918).
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined