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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-117 Improvements on leased land, defined.

77-117. Improvements on leased land, defined.

Improvements on leased land shall mean any item of real property defined in subdivisions (2) through (4) 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.



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