Article 1 - DEFINITIONS

Section 77-101 - [Operative 1/1/2025] Definitions, where found
Section 77-102 - Property, defined
Section 77-103 - Real property, defined
Section 77-103.01 - Class or subclass of real property, defined
Section 77-104 - Personal property, defined
Section 77-105 - Tangible personal property, intangible personal property, defined
Section 77-106 - [Operative 1/1/2025] Money, defined
Section 77-107 - Credits, defined
Section 77-108 - County board, defined
Section 77-109 - County tax, defined
Section 77-110 - [Repealed]
Section 77-111 - Township, precinct, defined
Section 77-112 - Actual value, defined
Section 77-113 - Person, defined
Section 77-114 - Gender and number, how construed
Section 77-115 - County assessor, defined
Section 77-116 - County official, defined
Section 77-117 - Improvements on leased land, defined
Section 77-118 - Nebraska adjusted basis, defined; trade in of property; how treated
Section 77-119 - Depreciable tangible personal property, defined
Section 77-120 - Net book value of property for taxation, defined
Section 77-121 - Taxable property, defined
Section 77-122 - Purchase, defined
Section 77-123 - Omitted property, defined
Section 77-124 - Undervalued and overvalued property, defined
Section 77-125 - Tax situs, defined
Section 77-126 - Assessment, defined
Section 77-127 - Tax district, defined
Section 77-128 - Clerical error, defined
Section 77-129 - Assessment roll, defined
Section 77-130 - Taxing official, defined
Section 77-131 - Taxable value, defined
Section 77-132 - Parcel, defined