Improvements on leased land, defined.

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  2. Nebraska Revised Statutes
  3. Revenue and Taxation
  4. Improvements on leased land, defined.

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77-117. Improvements on leased land, defined.

Improvements on leased land shall mean any item of real property defined in subdivisions (2) through (5) of section 77-103 which is located on land owned by a person other than the owner of the item.

Source

  • Laws 1992, LB 1063, § 45;
  • Laws 1992, Second Spec. Sess., LB 1, § 44;
  • Laws 1997, LB 270, § 5;
  • Laws 2019, LB218, § 2.


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