Nebraska § 77-1229 Tangible personal property; form of return; time of filing; exemption; procedure

Nebraska Statutes

§ 77-1229 — Tangible personal property; form of return; time of filing; exemption; procedure

Nebraska § 77-1229

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1229 (Tangible personal property; form of return; time of filing; exemption; procedure) 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. § 77-1229 (2026).

Text

(1)Every person required by section 77-1201 to list and value taxable tangible personal property shall list such property upon the forms prescribed by the Tax Commissioner. The forms shall be available from the county assessor and when completed shall be signed by each person or his or her agent and be filed with the county assessor. The forms shall be filed on or before May 1 of each year.

(2)Any person seeking a personal property exemption pursuant to subsection (2) of section 77-4105 , the Nebraska Advantage Act, or the ImagiNE Nebraska Act shall annually file a copy of the forms required pursuant to section 77-4105 or the act with the county assessor in each county in which the person is requesting exemption. The copy shall be filed on or before May 1. Failure to timely file the

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(1) Every person required by section 77-1201 to list and value taxable tangible personal property shall list such property upon the forms prescribed by the Tax Commissioner. The forms shall be available from the county assessor and when completed shall be signed by each person or his or her agent and be filed with the county assessor. The forms shall be filed on or before May 1 of each year.
(2) Any person seeking a personal property exemption pursuant to subsection (2) of section 77-4105 , the Nebraska Advantage Act, or the ImagiNE Nebraska Act shall annually file a copy of the forms required pursuant to section 77-4105 or the act with the county assessor in each county in which the person is requesting exemption. The copy shall be filed on or before May 1. Failure to timely file the required forms shall cause the forfeiture of the exemption for the tax year. If a taxpayer pursuant to this subsection also has taxable tangible personal property, such property shall be listed and valued as required under subsection (1) of this section.

Legislative History

Source: Laws 1903, c. 73, § 49, p. 399; Laws 1909, c. 111, § 1, p. 437; R.S.1913, § 6336; C.S.1922, § 5938; C.S.1929, § 77-1425; R.S.1943, § 77-1229; Laws 1947, c. 250, § 16, p. 793; Laws 1947, c. 251, § 26, p. 819; Laws 1959, c. 355, § 16, p. 1260; Laws 1959, c. 365, § 8, p. 1289; Laws 1959, c. 367, § 1, p. 1296; Laws 1969, c. 665, § 1, p. 2587; Laws 1987, LB 508, § 35; Laws 1992, LB 1063, § 98; Laws 1992, Second Spec. Sess., LB 1, § 71; Laws 1995, LB 490, § 92; Laws 1997, LB 270, § 50; Laws 2000, LB 968, § 43; Laws 2005, LB 312, § 5; Laws 2007, LB334, § 52; Laws 2020, LB1107, § 124. Cross References: ImagiNE Nebraska Act, see section 77-6801. Nebraska Advantage Act, see section 77-5701. Annotations: Timely filing of tax return in the year 1959 was precluded by legislative changing during year of time to file tax return. Misle v. Miller, 176 Neb. 113, 125 N.W.2d 512 (1963). Lessee of improvements placed on public land is required to list property. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Agent required to list property is treated as taxpayer. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Oath should be administered to everyone listing property, but failure so to do will not render assessment void. Lynam v. Anderson, 9 Neb. 367, 2 N.W. 732 (1879).