2006 Nebraska Revised Statutes - § 77-1210 — Personal property in transit; where listed and assessed.

Section 77-1210
Personal property in transit; where listed and assessed.

Personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.

Source:

Laws 1903, c. 73, § 36, p. 396

R.S.1913, § 6321

C.S.1922, § 5922

C.S.1929, § 77-1409

R.S.1943, § 77-1210

Laws 2000, LB 968, § 42

Annotations:

Legislature has provided that situs of personal property of kind described in this section shall control over residence and domicile of owner. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945).

~Reissue Revised Statutes of Nebraska