Nebraska § 77-6702 Terms, defined

Nebraska Statutes

§ 77-6702 — Terms, defined

Nebraska·Ch. 77 Revenue and Taxation

For purposes of the Nebraska Property Tax Incentive Act:

(1)Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:

(a)Any property taxes levied for bonded indebtedness;

(b)Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and

(c)Any property taxes that, as of the time of payment, were delinquent for five years or more;

(2)Department means the Department of Revenue;

(3)Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and

(4)School district taxes means property taxe

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For purposes of the Nebraska Property Tax Incentive Act:
(1) Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:
(a) Any property taxes levied for bonded indebtedness;
(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and
(c) Any property taxes that, as of the time of payment, were delinquent for five years or more;
(2) Department means the Department of Revenue;
(3) Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and
(4) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following:
(a) Any property taxes levied for bonded indebtedness;
(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and
(c) Any property taxes that, as of the time of payment, were delinquent for five years or more.

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