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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-117 Improvements on leased land, defined.
Universal Citation: NE Code § 77-117 (2017)
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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