Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-103. Real property, defined
Search Nebraska Revised Statutes
Search by Keyword or Citation
Real property shall mean:
(1) All land;
(2) All buildings, improvements, and fixtures, except trade fixtures;
(3) All electric generation, transmission, distribution, and street lighting structures or facilities owned by a political subdivision of the state;
(4) Mobile homes, cabin trailers, and similar property, not registered for highway use, which are used, or designed to be used, for residential, office, commercial, agricultural, or other similar purposes, but not including mobile homes, cabin trailers, and similar property when unoccupied and held for sale by persons engaged in the business of selling such property when such property is at the location of the business;
(5) Mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases; and
(6) All privileges pertaining to real property described in subdivisions (1) through (5) of this section.
Cite this article: FindLaw.com - Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-103. Real property, defined - last updated January 01, 2019 | https://codes.findlaw.com/ne/chapter-77-revenue-and-taxation/ne-rev-st-sect-77-103/
Was this helpful?