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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-2701.06. Annexed to real estate, defined.

53 words·~1 min read·/ne/chapter-77/77-2701-06

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

Annexed to real estate means attaching property to real estate so that
(1)the property becomes real estate or
(2)the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by the Department of Revenue by rule and regulation.
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