77-202.05. Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.
145 words·~1 min read·
/ne/chapter-77/77-202-05A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:
(1)Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;
(2)Legal description of real property and a general description as to class and use of all tangible personal property;
(3)The precise statutory provision under which exempt status for such property is claimed;
(4)An estimated valuation for the property; and
(5)For applications for tax-exempt status for property described in subdivision (1)(f) of section 77-202 :
(a)Proof of the recorded easement; and
(b)Certification from the eligible holder, as defined in section 77-215 , confirming compliance with public access and connectivity requirements.