Neb. Rev. Stat. § 77-202.05

Current with changes from the 2024 legislative session enacted on or before 4/18/2024

Section 77-202.05 - Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents

The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:

(1) Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;

(2) Legal description of real property and a general description as to class and use of all tangible personal property;

(3) The precise statutory provision under which exempt status for such property is claimed; and

(4) An estimated valuation for the property.

Neb. Rev. Stat. § 77-202.05

Laws 1963, c. 441, § 5, p. 1461; Laws 1969, c. 643, § 1, p. 2557; Laws 1995, LB 490, § 32; Laws 1997, LB 271, § 44; Laws 2000, LB 968, § 30; Laws 2007, LB334, § 19; Laws 2021, LB 521,§ 2.

Amended by Laws 2021, LB 521,§ 2, eff. 8/28/2021.