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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1385. Historically significant real property; qualification.

161 words·~1 min read·/ne/chapter-77/77-1385

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The following real property shall qualify as historically significant real property for purposes of the historic rehabilitation valuation authorized by section 77-1391 pursuant to the authority granted to the Legislature under subdivision
(12)of Article VIII, section 2, of the Constitution of Nebraska:
(1)Real property individually listed in the National Register of Historic Places;
(2)Real property within a district listed in the National Register of Historic Places that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387 ;
(3)Real property individually designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386 ; and
(4)Real property within a district designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386 that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387 .
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