Nebraska § 77-132 Parcel, defined

Nebraska Statutes

§ 77-132 — Parcel, defined

Nebraska § 77-132

Ch. 77Revenue and Taxation

This text of Nebraska § 77-132 (Parcel, 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. § 77-132 (2026).

Text

(1)Parcel means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. Parcel also means an improvement on leased land.

(2)If all or several lots in the same block are owned by the same person and are contained in the same subdivision and the same tax district, they may be included in one parcel.

(3)If two or more vacant or unimproved lots in the same subdivision and the same tax district are owned by the same person and are held for sale or resale, such lots shall be included in one parcel if elected to be treated as one parcel by the owner. Such election shall be made annually by filing an application with the county assessor by December 31.

(4)For purposes of this section, subdivision means the common overall plan

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(1) Parcel
means a contiguous tract of land determined by its boundaries, under the same
ownership, and in the same tax district and section. Parcel also means an
improvement on leased land.
(2) If all or several lots
in the same block are owned by the same person and are contained in the same subdivision and the same tax
district, they may be included in one parcel.
(3) If two
or more vacant or unimproved lots in the same subdivision and the same tax
district are owned by the same person and are held for sale or resale, such
lots shall be included in one parcel if elected to be treated as one parcel
by the owner. Such election shall be made annually by filing an application
with the county assessor by December 31.
(4) For purposes of this section, subdivision
means the common overall plan or approved preliminary plat.

Legislative History

Source: Laws 2005, LB 263, § 3; Laws 2014, LB191, § 14. Annotations: This section does not violate Neb. Const. art. VIII, sec. 1. Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851, 758 N.W.2d 363 (2008).