Nebraska § 77-1250.02 Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty

Nebraska Statutes

§ 77-1250.02 — Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty

Nebraska § 77-1250.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1250.02 (Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty) 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. § 77-1250.02 (2026).

Text

The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section  3-101  shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defined by section  3-101  located thereon in such hangar or on such land as of January 1 of each year on a form prescribed by the Tax Commissioner. Any person violating the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than fifty dollars.

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The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section 3-101 shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defined by section 3-101 located thereon in such hangar or on such land as of January 1 of each year on a form prescribed by the Tax Commissioner. Any person violating the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than fifty dollars.