77-1250.02. Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.
109 words·~1 min read·
/ne/chapter-77/77-1250-02A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section 3-101 shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defined by section 3-101 located thereon in such hangar or on such land as of January 1 of each year on a form prescribed by the Tax Commissioner. Any person violating the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than fifty dollars.