13-314. Nonresident property owner, defined.
66 words·~1 min read·
/ne/chapter-13/13-314A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the political subdivision, except any city of the metropolitan class, special assessment district, or taxing district involved.