Neb. Rev. Stat. §§ 77-1210

Current with changes through the 2024 First Special Legislative Session
Section 77-1210 - Taxable tangible personal property in transit; where listed and assessed

Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.

Neb. Rev. Stat. §§ 77-1210

Laws 1903, c. 73, § 36, p. 396; R.S.1913, § 6321; C.S.1922, § 5922; C.S.1929, § 77-1409; R.S.1943, § 77-1210; Laws 2000, LB 968, § 42; Laws 2008, LB 965, § 5.