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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-132 Parcel, defined.

77-132. Parcel, defined.

Parcel means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. Parcel also means an improvement on leased land. If all or several lots in the same block are owned by the same person and are contained in the same tax district, they may be included in one parcel.

Source
    Laws 2005, LB 263, ยง 3.

Annotations This section does not violate Neb. Const. art. VIII, sec. 1. Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851, 758 N.W.2d 363 (2008).


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