Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1992, LB 1063, § 213; Laws 1992, Second Spec. Sess., LB 1, § 181.
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[Repealed or reserved.]
Repealed. Laws 2000, LB 968, § 91.
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Neb. Rev. Stat. § 77-1214 Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.
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It shall be the duty of any county assessor, sheriff, constable, city council member, and village trustee to at once inform the county treasurer of the making or attempted making of any sale, levy of attachment, or removal of taxable tangible personal property known to him or her…
Repealed. Laws 1997, LB 270, § 110.
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[Repealed or reserved.]
Repealed. Laws 2007, LB 166, § 13.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1219 Taxable tangible personal property; assessment certificate; county assessor; duties.
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It shall be the duty of the county assessor, when required by any person, to give a certificate of assessment of taxable tangible personal property showing the amount, kind, location, and net book value of the property assessed, and such certificate shall be evidence of the legal…
Neb. Rev. Stat. § 77-122 Purchase, defined.
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Purchase shall include taking by sale, discount, negotiation, or any other transaction for value creating an interest in property except liens. Purchase shall not include transfers for stock or other ownership interests upon creation, dissolution, or any other tax-free reorganiza…
Repealed. Laws 1987, LB 87, § 1.
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Repealed. Laws 1980, LB 741, § 1.
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Repealed. Laws 1959, c. 365, § 17.
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Repealed. Laws 1959, c. 365, § 17.
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Repealed. Laws 1959, c. 365, § 17.
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Repealed. Laws 1982, LB 728, § 2.
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Repealed. Laws 1959, c. 366, § 2.
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Repealed. Laws 1982, LB 728, § 2.
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Repealed. Laws 1982, LB 728, § 2.
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Repealed. Laws 1982, LB 728, § 2.
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Repealed. Laws 1982, LB 728, § 2.
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Repealed. Laws 1982, LB 728, § 2.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1229 Tangible personal property; form of return; time of filing; exemption; procedure.
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(1) Every person required by section 77-1201 to list and value taxable tangible personal property shall list such property upon the forms prescribed by the Tax Commissioner. The forms shall be available from the county assessor and when completed shall be signed by each person or…
Neb. Rev. Stat. § 77-1229.01 Personal property; return; filing improperly signed; procedure.
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If any listing of personal property required to be filed under section 77-1229 is filed by or on behalf of any person and is not signed as required by law, the county assessor shall notify the person in writing of the fact of such filing and that he or she is required, on or befo…
Neb. Rev. Stat. § 77-123 Omitted property, defined.
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Omitted property means, for the current tax year, (1) any taxable real property that was not assessed on March 19, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, any taxable real property …
Neb. Rev. Stat. § 77-1230 Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.
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(1) Whenever a person files an amended federal income tax return or whenever a person's return is changed or corrected by the Internal Revenue Service or other competent authority and the amendment, change, or correction affects the Nebraska adjusted basis of the person's taxable…
Repealed. Laws 1959, c. 365, § 17.
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[Repealed or reserved.]
Repealed. Laws 1977, LB 518, § 15.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1232 Personal property; failure to list; false listing; evasion of tax; penalty.
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Any person who makes a false or fraudulent list, schedule, or statement required by law or willfully fails or refuses to deliver to the assessor a list of the taxable tangible personal property which by law is required to be listed, or temporarily converts any part of such proper…
Neb. Rev. Stat. § 77-1233 Personal property; statement required on return; signature by taxpayer.
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Each schedule or statement required by law to be filed with respect to taxation of personal property shall have the following printed thereon and signed by the taxpayer or his agent: Taxpayer or Agent—I declare that this (schedule or return) and any accompanying schedule and stat…
Repealed. Laws 1984, LB 835, § 18.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1233.02 Taxable tangible personal property tax returns; county assessor; duties.
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The county assessor with the aid of his or her deputy and assistants shall carefully examine, check, and verify all taxable tangible personal property tax returns. The assessor may make such investigation, examination, and inspection of the property set out in a return and examin…
Neb. Rev. Stat. § 77-1233.03 Assessment of taxable tangible personal property; county assessor; duties.
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The county assessor shall have general supervision over and direction of the assessment of all personal property in his or her county. He or she shall advise and instruct all deputies and assistants as to their duties and shall require of them that the assessment of property be u…
Neb. Rev. Stat. § 77-1233.04 Taxable tangible personal property tax returns; change in value; omitted property; procedure; penalty; county assessor; duties.
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(1) The county assessor shall list and value at net book value any item of taxable tangible personal property omitted from a personal property return of any taxpayer. The county assessor shall change the reported valuation of any item of taxable tangible personal property listed …
Repealed. Laws 1999, LB 194, § 39.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1233.06 Taxable tangible personal property tax valuation or penalty; appeal; procedure; collection procedures.
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For purposes of section 77-1233.04: (1) The county assessor shall notify the taxpayer, on a form prescribed by the Tax Commissioner, of the action taken, the penalty, and the rate of interest. The notice shall also state the taxpayer's appeal rights and the appeal procedures. Suc…
Neb. Rev. Stat. § 77-1234 Violations; duty of officers upon discovery.
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It shall be the duty of the county boards and county assessors to notify the county attorney of the proper county of all willful violations of the provisions with respect to listing of taxable tangible personal property for taxation known to them or any of them.
Repealed. Laws 1965, c. 475, § 7.
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[Repealed or reserved.]
Repealed. Laws 1961, c. 284, § 1.
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Neb. Rev. Stat. § 77-1236 Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality.
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For the purpose of determining the net book value of any property, the county assessor shall have the right to demand of the owner or his or her agent or employee an inspection of the following for the year preceding assessment: Inventories; all books of accounts; depreciation sc…
Neb. Rev. Stat. § 77-1237 Personal Property Tax Relief Act; act, how cited.
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Sections 77-1237 to 77-1239 shall be known and may be cited as the Personal Property Tax Relief Act.
Neb. Rev. Stat. § 77-1238 Exemption from taxation; Property Tax Administrator; duties.
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(1) For tax years prior to tax year 2020, every person who is required to list his or her taxable tangible personal property as defined in section 77-105, as required under section 77-1229, shall receive an exemption from taxation for the first ten thousand dollars of valuation o…
Neb. Rev. Stat. § 77-1239 Reimbursement for tax revenue lost because of exemption; calculation.
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(1) For tax years prior to tax year 2020, reimbursement to taxing subdivisions for tax revenue that will be lost because of the personal property tax exemptions allowed in subsection (1) of section 77-1238 shall be as provided in this subsection. The county assessor and county tr…
Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1981, LB 168, § 18.
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Repealed. Laws 1981, LB 168, § 18.
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Repealed. Laws 1997, LB 271, § 57.
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Repealed. Laws 1997, LB 271, § 57.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-124 Undervalued and overvalued property, defined.
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Undervalued and overvalued property means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized.