Nebraska Statutes
§ 77-113 — Person, defined
Nebraska § 77-113
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-113 (Person, defined) 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. § 77-113 (2026).
Text
The word person includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property.
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Related
First Nat. Bank, Stromsburg v. Heiden
491 N.W.2d 699 (Nebraska Supreme Court, 1992)
Legislative History
Source: Laws 1903, c. 73, § 10, p. 390; R.S.1913, § 6298; Laws 1921, c. 133, art. I, § 11, p. 546; C.S.1922, § 5818; C.S.1929, § 77-111; R.S.1943, § 77-113; Laws 1993, LB 121, § 492.
Annotations: For taxation purposes, a partnership is considered as an entity apart from the individual partners. Svoboda & Hannah v. Board of Equalization, 180 Neb. 215, 142 N.W.2d 328 (1966). State is an entity that may be adversely affected by action of county boards of equalization, and a person within meaning of revenue act. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).
Nearby Sections
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Act, how cited§ 77-1003
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Approved cost, defined§ 77-1006
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Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
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Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-113, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-113.