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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1785. Residential real property; sale; proration of taxes due.

56 words·~1 min read·/ne/chapter-77/77-1785

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

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.
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