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2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-1785 - Residential real property; sale; proration of taxes due.
Universal Citation:
NE Code § 77-1785 (2021)
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77-1785. Residential real property; sale; proration of taxes due.
Whenever residential real property is sold, the property taxes due on such real property for the year in which the sale occurred shall be prorated based on the number of days the buyer and seller owned the property during such year, unless the buyer and seller have agreed to a different proration of such property taxes.
Source
- Laws 2021, LB466, ยง 1.
- Effective Date: August 28, 2021
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