Statutes, codes, and regulations
Revised Statutes of Nebraska
Chapter 77 - REVENUE AND TAXATION
Article 1 - DEFINITIONS
Section 77-117 - Improvements on leased land, defined

Neb. Rev. Stat. § 77-117

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Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Section 77-117 - Improvements on leased land, defined

Improvements on leased land shall mean any item of real property defined in subdivisions (2) through (5) of section 77-103 which is located on land owned by a person other than the owner of the item.

Neb. Rev. Stat. § 77-117

Laws 1992, LB 1063, § 45; Laws 1992, Second Spec. Sess., LB 1, § 44; Laws 1997, LB 270, § 5; Laws 2019, LB 218,§ 2.
Amended by Laws 2019, LB 218,§ 2, eff. 5/30/2019, op. 7/1/2019.