2006 Nebraska Revised Statutes - § 77-104 — Personal property, defined.

Section 77-104
Personal property, defined.

The term personal property includes all property other than real property and franchises.

Source:

Laws 1903, c. 73, § 2, p. 389

R.S.1913, § 6290

Laws 1921, c. 133, art. I, § 3, p. 545

C.S.1922, § 5810

C.S.1929, § 77-103

Annotations:

Right to participate in proceeds of sale of oil and gas severed from real estate is taxable as personal property. Conway v. County of Adams, 172 Neb. 94, 108 N.W.2d 637 (1961).

Chattel real was personal property. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955).

Cited in discussion of taxability of intangible property of foreign corporation. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945).

Warrants of city are exempt from taxation. Droll v. Furnas County, 108 Neb. 85, 187 N.W. 876 (1922).

Net credits of corporation are taxable as personal property in counties where it operates. Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916), affirmed by 102 Neb. 742, 169 N.W. 436 (1918).

~Reissue Revised Statutes of Nebraska