US Laws, Codes, Statutes & Cases

The word person includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property.

Laws 1903, c. 73, § 10, p. 390

R.S.1913, § 6298

Laws 1921, c. 133, art. I, § 11, p. 546

C.S.1922, § 5818

C.S.1929, § 77-111

R.S.1943, § 77-113

Laws 1993, LB 121, § 492

For taxation purposes, a partnership is considered as an entity apart from the individual partners. Svoboda & Hannah v. Board of Equalization, 180 Neb. 215, 142 N.W.2d 328 (1966).

State is an entity that may be adversely affected by action of county boards of equalization, and a person within meaning of revenue act. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).