Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 2015, LB 261, § 18.
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Repealed. Laws 2015, LB 261, § 18.
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Repealed. Laws 1990, LB 821, § 56.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1342 Department of Revenue Property Assessment Division Cash Fund; created; use; investment.
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There is hereby created a fund to be known as the Department of Revenue Property Assessment Division Cash Fund to which shall be credited all money received by the Department of Revenue for services performed for county and multicounty assessment districts, for charges for public…
Neb. Rev. Stat. § 77-1343 Agricultural or horticultural land; terms, defined.
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The purpose of sections 77-1343 to 77-1347.01 is to provide a special valuation for qualified agricultural or horticultural land so that the current assessed valuation of the land for property tax purposes is the value that the land would have without regard to the value the land…
Neb. Rev. Stat. § 77-1344 Agricultural or horticultural land; special valuation; when applicable.
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(1) Agricultural or horticultural land which has an actual value as defined in section 77-112 reflecting purposes or uses other than agricultural or horticultural purposes or uses shall be assessed as provided in subsection (3) of section 77-201 if the land meets the qualificatio…
Neb. Rev. Stat. § 77-1345 Agricultural or horticultural lands; special valuation; application.
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(1) An applicant seeking special valuation under section 77-1344 shall make application to the county assessor on or before June 30 of the first year in which such valuation is requested. (2)(a) The application shall be made upon forms prescribed by the Tax Commissioner and avail…
Neb. Rev. Stat. § 77-1345.01 Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect.
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(1) On or before July 15 in the year of application, the county assessor shall approve or deny the application for special valuation filed pursuant to section 77-1345. On or before July 22, the county assessor shall issue notice of approval or denial. (2) If the application is ap…
Neb. Rev. Stat. § 77-1346 Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
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The Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors in determining eligibility for special valuation under section 77-1344 and in determining the special valuation of such land for agricultural or horticultural purposes under secti…
Neb. Rev. Stat. § 77-1347 Agricultural or horticultural lands; special valuation; disqualification.
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Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by: (1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such …
Neb. Rev. Stat. § 77-1347.01 Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.
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At any time, the county assessor may determine that land no longer qualifies for special valuation pursuant to sections 77-1344 and 77-1347. If land is deemed disqualified, the county assessor shall send a written notice of the determination to the applicant or owner within fifte…
Repealed. Laws 2009, LB 166, § 23.
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Neb. Rev. Stat. § 77-1349 Unconstitutional.
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Neb. Rev. Stat. § 77-1350 Unconstitutional.
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Neb. Rev. Stat. § 77-1351 Unconstitutional.
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Neb. Rev. Stat. § 77-1352 Unconstitutional.
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Neb. Rev. Stat. § 77-1353 Unconstitutional.
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Neb. Rev. Stat. § 77-1354 Unconstitutional.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 210, § 17.
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Transferred to section 77-3431.
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[Repealed or reserved.]
Repealed. Laws 1985, LB 22, § 1.
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Repealed. Laws 1989, LB 361, § 25.
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Neb. Rev. Stat. § 77-1359 Agricultural and horticultural land; legislative findings; terms, defined.
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The Legislature finds and declares that agricultural land and horticultural land shall be a separate and distinct class of real property for purposes of assessment. The assessed value of agricultural land and horticultural land shall not be uniform and proportionate with all othe…
Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 2006, LB 808, § 52.
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Repealed. Laws 2006, LB 808, § 52.
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Repealed. Laws 2006, LB 808, § 52.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1363 Agricultural and horticultural land; classes and subclasses.
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Agricultural land and horticultural land shall be divided into classes and subclasses of real property under section 77-103.01, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards, so that the categories ref…
Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1996, LB 934, § 7.
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Repealed. Laws 1996, LB 934, § 7.
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Repealed. Laws 1989, LB 361, § 25.
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Repealed. Laws 1991, LB 320, § 13.
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Repealed. Laws 1991, LB 320, § 13.
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Neb. Rev. Stat. § 77-1371 Comparable sales; use; guidelines.
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Comparable sales are recent sales of properties that are similar to the property being assessed in significant physical, functional, and location characteristics and in their contribution to value. When using comparable sales in determining actual value of an individual property …
Repealed. Laws 2001, LB 170, § 30.
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Repealed. Laws 1995, LB 490, § 195.
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Neb. Rev. Stat. § 77-1374 Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.
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Improvements on leased public lands shall be assessed, together with the value of the lease, to the owner of the improvements as real property. On or before March 1, following any construction thereof or any change in the improvements made on or before January 1, the owner of the…
Neb. Rev. Stat. § 77-1375 Improvements on leased lands; how assessed; apportionment.
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(1) If improvements on leased land are to be assessed separately to the owner of the improvements, the actual value of the real property shall be determined without regard to the fact that the owner of the improvements is not the owner of the land upon which such improvements hav…
Neb. Rev. Stat. § 77-1376 Improvements on leased lands; how assessed; notice.
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Improvements on leased lands, other than leased public lands, shall be assessed to the owner of the leased lands unless on or before March 1, following any construction thereof or change in the improvements made on or before January 1, the owner of the leased lands or the lessee …
Neb. Rev. Stat. § 77-1377 Statewide file of real property sales; creation; use.
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The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file…
Repealed. Laws 2005, LB 261, § 13.
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Repealed. Laws 2005, LB 261, § 13.
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Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]