The county assessor shall assess all nonoperating property of any railroad company. A railroad company operating within the State of Nebraska shall, on or before January 1 of each year, report to the county assessor all nonoperating property belonging to such railroad company.
Railroad nonoperating property; annual statement by railroad to county assessor; when made.
Neb. Rev. Stat. § 77-606 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-606