77-1374. Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.

367 words·~2 min read·/ne/chapter-77/77-1374

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Improvements on leased public lands shall be assessed, together with the value of the lease, to the owner of the improvements as real property. On or before March 1, following any construction thereof or any change in the improvements made on or before January 1, the owner of the improvements shall file with the county assessor an assessment application on a form prescribed by the Tax Commissioner. An assessment application shall also be filed with the county assessor at the time a change of ownership occurs, and such assessment application shall be signed by the owner of the improvements.

The taxes imposed on the improvements shall be collected in the same manner as in all other cases of collection of taxes on real property.

Cited in background discussion relating to ownership of improvements on school lands. State v. Rosenberger, 187 Neb. 726, 193 N.W.2d 769 (1972).

Under facts in this case improvements on Missouri River port and terminal area held to be owned by city of Omaha and not taxable. Sioux City & New Orleans Barge Lines, Inc. v. Board of Equalization of Douglas County, 186 Neb. 690, 185 N.W.2d 866 (1971).

Improvements placed on leased public land are assessed to owner of the improvements. Banks v. State, 181 Neb. 106, 147 N.W.2d 132 (1966).

Leased public lands means lands belonging to public which have been leased as authorized by law. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955).

Property of this description is to be listed in the locality where it is found. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918); Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916).

Real and personal property of the state and its governmental subdivisions that is leased to a private party for any purpose other than a public purpose shall be subject to property taxes as if the property were owned by the lessee. Reynolds v. Keith Cty. Bd. of Equal., 18 Neb. App. 616, 790 N.W.2d 455 (2010).

Lessee's interest in housing project constructed on land owned by federal government was subject to taxation. Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956).