77-6702. Terms, defined.
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/ne/chapter-77/77-6702A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of the Nebraska Property Tax Incentive Act:
(1)Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:
(a)Any property taxes levied for bonded indebtedness;
(b)Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and
(c)Any property taxes that, as of the time of payment, were delinquent for five years or more;
(2)Department means the Department of Revenue;
(3)Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and
(4)School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following:
(a)Any property taxes levied for bonded indebtedness;
(b)Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and
(c)Any property taxes that, as of the time of payment, were delinquent for five years or more.