Nebraska Statutes
§ 77-2701.06 — Annexed to real estate, defined
Nebraska § 77-2701.06
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-2701.06 (Annexed to real estate, 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. § 77-2701.06 (2026).
Text
Annexed to real estate means attaching property to real estate so that (1) the property becomes real estate or (2) the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by the Department of Revenue by rule and regulation.
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Legislative History
Source: Laws 1993, LB 345, § 29; R.S.1943, (1996), § 77-2702.24; Laws 2003, LB 282, § 10.
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, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-2701.06, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-2701.06.