reglab/housing_qa huggingface dataset:
NE Code § 76-3505 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3505 - New construction not required to use radon resistant new construction; when.

76-3505.  New construction not required to use radon resistant new construction; when.New construction after September 1, 2019, shall not be required to use radon resistant new construction if (1) the construction project utilizes the design of an architect or professional engineer licensed under the Engineers and Architects Regulation Act, (2) the construction project is located in a county in which the average radon concentration is less than two and seven-tenths picocuries per liter of air as determined by the department pursuant to section 76-3507, or (3) other than for any residential dwelling unit, a local building official makes a determination, after a review of relevant guidelines for the intended use of the structure and property conditions, that radon resistant new construction is not necessary.Source  Laws 2017, LB9, § 5;  Laws 2019, LB130, § 8.  Cross References  Engineers and Architects Regulation Act, see section 81-3401.
NE Code § 76-3506 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3506 - Conversion of passive radon mitigation system to active radon mitigation system authorized.

76-3506.  Conversion of passive radon mitigation system to active radon mitigation system authorized.A building contractor or a subcontractor of a building contractor may convert a passive radon mitigation system to an active radon mitigation system in accordance with rules and regulations adopted and promulgated by the department under the Radiation Control Act for radon mitigation, but the contractor or subcontractor is not required to be a radon mitigation specialist to convert such system. A radon mitigation specialist shall conduct any postinstallation testing of such system.Source Laws 2019, LB130, § 9. Cross References  Radiation Control Act, see section 71-3519.
NE Code § 76-3507 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3507 - Department; duties.

76-3507.  Department; duties.On or before January 1, 2020, and on or before January 1 of each year thereafter, the department shall compile the results of the radon measurements performed in the past five years that were reported to the department pursuant to the rules and regulations adopted and promulgated by the department regarding the control of radiation and report such compilation electronically to the Clerk of the Legislature. Such report shall determine the average radon concentration in Nebraska by county and identify each county in which such average concentration exceeds two and seven-tenths picocuries per liter of air.Source Laws 2019, LB130, § 10.
NE Code § 76-3601 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3601 - Terms, defined.

76-3601.  Terms, defined.For purposes of sections 76-3601 to 76-3606:(1) Home inspection means the process by which a home inspector examines the observable systems and components of improvements to residential real property that are readily accessible to such inspector;(2) Home inspector means a person who, for compensation, conducts a home inspection; and(3) Residential real property means a structure used or intended to be used as a residence and consisting of one to four family dwelling units.Source  Laws 2021, LB423, § 1.   Operative Date: January 1, 2023
NE Code § 76-3602 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3602 - Registration; required, when; signature requirements; registration, contents.

76-3602.  Registration; required, when; signature requirements; registration, contents.Before conducting home inspections in this state and in each even-numbered year, a home inspector shall register with the Secretary of State. If the home inspector is an individual, the home inspector shall sign such registration. If the home inspector is a firm, partnership, corporation, company, association, limited liability company, or other legal entity, an officer or agent of the home inspector shall sign such registration. Such registration shall include:(1) The name of the home inspector if the home inspector is an individual or the name of the legal entity under which such home inspector proposes to register and transact business in this state;(2) The address of the home office of the home inspector;(3) The name and address of the agent for service of process on the home inspector; and(4) Any national certification relating to home inspection currently held by the home inspector.Source  Laws 2021, LB423, § 2.   Operative Date: January 1, 2023
NE Code § 76-3603 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3603 - Fee; certificate of insurance.

76-3603.  Fee; certificate of insurance.At the time of registration pursuant to section 76-3602, a home inspector shall:(1) Pay a registration fee to the Secretary of State. The Secretary of State shall set such registration fee in an amount sufficient to defray the administrative costs of registration but not to exceed three hundred dollars. The Secretary of State shall remit such registration fee to the State Treasurer for credit to the Secretary of State Cash Fund; and(2) Provide to the Secretary of State a certificate of insurance evidencing coverage in an amount of not less than two hundred fifty thousand dollars for general liability.Source  Laws 2021, LB423, § 3.   Operative Date: January 1, 2023
NE Code § 76-3604 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3604 - Required information; report changes.

76-3604.  Required information; report changes.A home inspector shall report a change in information required by section 76-3602 or 76-3603 within thirty business days of such change.Source  Laws 2021, LB423, § 4.   Operative Date: January 1, 2023
NE Code § 76-3605 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3605 - Violation; penalty.

76-3605.  Violation; penalty.Any violation of sections 76-3602 to 76-3604 shall be a Class IV misdemeanor.Source  Laws 2021, LB423, § 5.   Operative Date: January 1, 2023
NE Code § 76-3606 (2021)
2021 Nebraska Revised Statutes|Chapter 76 - Real Property|76-3606 - Rules and regulations.

76-3606.  Rules and regulations.The Secretary of State may adopt and promulgate rules and regulations to carry out sections 76-3601 to 76-3606.Source  Laws 2021, LB423, § 6.   Operative Date: January 1, 2023
NE Code § 77-101 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-101 - Definitions, where found.

77-101.  Definitions, where found.For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-132 shall be used.Source   Report of 1943 Statute Commission, § 77-101;   Laws 1943, c. 115, § 1, p. 401;   R.S.1943, § 77-101;   Laws 1987, LB 508, § 1;   Laws 1992, LB 1063, § 43;   Laws 1992, Second Spec. Sess., LB 1, § 42;   Laws 1997, LB 270, § 2;  Laws 1999, LB 194, § 5;  Laws 2000, LB 968, § 22;  Laws 2001, LB 170, § 2;  Laws 2003, LB 292, § 3;  Laws 2005, LB 263, § 2.  Annotations This section did not require the definition of "[d]epreciable tangible personal property" in section 77-119 to be used to define "depreciable repairs or parts" in section 77-2708.01, because the term "repairs" in section 77-2708.01 made the phrases contextually different. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).
NE Code § 77-102 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-102 - Property, defined.

77-102.  Property, defined.The word property includes every kind of property, tangible or intangible, subject to ownership.Source   Laws 1903, c. 73, § 3, p. 389;   R.S.1913, § 6291;   Laws 1921, c. 133, art. I, § 1, p. 545;   C.S.1922, § 5808;   C.S.1929, § 77-101;   R.S.1943, § 77-102. Annotations  Leasehold interest in buildings on federal air force base was property subject to taxation. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Term property includes intangible property. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Lease for years is property, the subject of an independent assessment as the property of the lessee. North Platte Lodge 985, B.P.O.E. v. Board of Equalization of Lincoln County, 125 Neb. 841, 252 N.W. 313 (1934). A cause of action sounding in tort is not property as that term is understood in the revenue law of the state. Seward County v. Jones, 105 Neb. 705, 181 N.W. 652 (1921). Each station is assessed as independent business, and it may deduct from credits due all debts owing at time of return as regards that particular station, which net amount, if any, is taxed. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918).
NE Code § 77-103.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-103.01 - Class or subclass of real property, defined.

77-103.01.  Class or subclass of real property, defined.Class or subclass of real property means a group of properties that share one or more characteristics typically common to all the properties in the class or subclass, but are not typically found in the properties outside the class or subclass. Class or subclass includes, but is not limited to, the classifications of agricultural land or horticultural land listed in section 77-1363, parcel use, parcel type, location, geographic characteristics, zoning, city size, parcel size, and market characteristics appropriate for the valuation of such land. A class or subclass based on market characteristics shall be based on characteristics that affect the actual value in a different manner than it affects the actual value of properties not within the market characteristic class or subclass.Source  Laws 2001, LB 170, § 3;  Laws 2003, LB 291, § 1.  Annotations The Tax Equalization and Review Commission did not err in finding that the market areas as drawn by the county assessor complied with professionally accepted methodology. Vanderheiden v. Cedar Cty. Bd. of Equal., 16 Neb. App. 578, 746 N.W.2d 717 (2008).
NE Code § 77-104 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-104 - Personal property, defined.

77-104.  Personal property, defined.The term personal property includes all property other than real property and franchises.Source   Laws 1903, c. 73, § 2, p. 389;   R.S.1913, § 6290;   Laws 1921, c. 133, art. I, § 3, p. 545;   C.S.1922, § 5810;   C.S.1929, § 77-103;   R.S.1943, § 77-104. Annotations  Right to participate in proceeds of sale of oil and gas severed from real estate is taxable as personal property. Conway v. County of Adams, 172 Neb. 94, 108 N.W.2d 637 (1961). Chattel real was personal property. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Cited in discussion of taxability of intangible property of foreign corporation. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Warrants of city are exempt from taxation. Droll v. Furnas County, 108 Neb. 85, 187 N.W. 876 (1922). Net credits of corporation are taxable as personal property in counties where it operates. Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916), affirmed by 102 Neb. 742, 169 N.W. 436 (1918).
NE Code § 77-106 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-106 - Money, defined.

77-106.  Money, defined.The term money includes all kinds of coin and all kinds of paper, issued by or under authority of the United States, circulating as money.Source   Laws 1903, c. 73, § 4, p. 389;   R.S.1913, § 6292;   Laws 1921, c. 133, art. I, § 5, p. 545;   C.S.1922, § 5812;   C.S.1929, § 77-105;   R.S.1943, § 77-106.
NE Code § 77-107 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-107 - Credits, defined.

77-107.  Credits, defined.The word credits includes corporation shares of stock, accounts, contracts for cash or labor, bills of exchange, judgments, choses in action, liens of any kind, other than real estate mortgages, securities, debentures, bonds, other than those of the United States, annuities, and all other demands for labor or other valuable thing, whether due or to become due.Source   Laws 1903, c. 73, § 5, p. 389;   R.S.1913, § 6293;   Laws 1921, c. 133, art. I, § 6, p. 546;   C.S.1922, § 6813;   C.S.1929, § 77-106;   R.S.1943, § 77-107. Annotations  Credits include open accounts owing by school district. Stephenson School Supply Co. v. County of Lancaster, 172 Neb. 453, 110 N.W.2d 41 (1961). Debts due are credits and are taxable. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Warrants of city are exempt from taxation. Droll v. Furnas County, 108 Neb. 85, 187 N.W. 876 (1922). Cause of action in tort is not a right in property within meaning of revenue laws. Seward County v. Jones, 105 Neb. 705, 181 N.W. 652 (1921). Credits were construed to mean net credits. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918).
NE Code § 77-108 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-108 - County board, defined.

77-108.  County board, defined.The term county board includes both county commissioners and supervisors, as the case may be.Source   Laws 1903, c. 73, § 6, p. 389;   R.S.1913, § 6294;   Laws 1921, c. 133, art. I, § 7, p. 546;   C.S.1922, § 5814;   C.S.1929, § 77-107;   R.S.1943, § 77-108.
NE Code § 77-109 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-109 - County tax, defined.

77-109.  County tax, defined.The term county tax includes all taxes due to the county, school districts and other subdivisions of the county, which are levied and collected by the county.Source   Laws 1903, c. 73, § 7, p. 389;   R.S.1913, § 6295;   Laws 1921, c. 133, art. I, § 8, p. 546;   C.S.1922, § 5815;   C.S.1929, § 77-108;   R.S.1943, § 77-109. Annotations County tax includes taxes levied for school districts. C. R. T. Corp. v. Board of Equalization, 172 Neb. 540, 110 N.W.2d 194 (1961).
NE Code § 77-111 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-111 - Township, precinct, defined.

77-111.  Township, precinct, defined.The words township and precinct shall each include the other, and shall also include towns in counties under township organization.Source   Laws 1903, c. 73, § 9, p. 390;   R.S.1913, § 6297;   Laws 1921, c. 133, art. I, § 10, p. 546;   C.S.1922, § 5817;   C.S.1929, § 77-110;   R.S.1943, § 77-111.
NE Code § 77-113 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-113 - Person, defined.

77-113.  Person, defined.The word person includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property.Source   Laws 1903, c. 73, § 10, p. 390;   R.S.1913, § 6298;   Laws 1921, c. 133, art. I, § 11, p. 546;   C.S.1922, § 5818;   C.S.1929, § 77-111;   R.S.1943, § 77-113;   Laws 1993, LB 121, § 492.  Annotations  For taxation purposes, a partnership is considered as an entity apart from the individual partners. Svoboda & Hannah v. Board of Equalization, 180 Neb. 215, 142 N.W.2d 328 (1966). State is an entity that may be adversely affected by action of county boards of equalization, and a person within meaning of revenue act. State v. Odd Fellows Hall Assn., 123 Neb. 440, 243 N.W. 616 (1932).
NE Code § 77-114 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-114 - Gender and number, how construed.

77-114.  Gender and number, how construed.The words used in the singular shall include the plural; and in the masculine gender shall include the feminine and neuter genders, and vice versa, as the case may require.Source   Laws 1903, c. 73, § 11, p. 390;   R.S.1913, § 6299;   Laws 1921, c. 133, art. I, § 12, p. 546;   C.S.1922, § 5819;   C.S.1929, § 77-112;   R.S.1943, § 77-114. Cross References  For statute construction, see section 49-802.Annotations Singular number often includes the plural in construction of statutes, generally when manifest intention of Legislature requires it. Follmer v. State, 94 Neb. 217, 142 N.W. 908 (1913).
NE Code § 77-115 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-115 - County assessor, defined.

77-115.  County assessor, defined.County assessor includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor.Source   Laws 1987, LB 508, § 2;   Laws 1990, LB 821, § 41;  Laws 2000, LB 968, § 24;  Laws 2003, LB 292, § 5;  Laws 2008, LB965, § 2;  Laws 2015, LB261, § 5.  Cross References  County clerk acting as ex officio county assessor, see section 23-3203.
NE Code § 77-116 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-116 - County official, defined.

77-116.  County official, defined.The term county official shall include any county officer or employee of a county officer who is charged with the duty of valuing, assessing, or equalizing property for property tax purposes.Source  Laws 1987, LB 508, § 3.
NE Code § 77-117 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-117 - Improvements on leased land, defined.

77-117.  Improvements on leased land, defined.Improvements on leased land shall mean any item of real property defined in subdivisions (2) through (5) of section 77-103 which is located on land owned by a person other than the owner of the item.Source   Laws 1992, LB 1063, § 45;   Laws 1992, Second Spec. Sess., LB 1, § 44;   Laws 1997, LB 270, § 5;  Laws 2019, LB218, § 2.
NE Code § 77-118 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-118 - Nebraska adjusted basis, defined; trade in of property; how treated.

77-118.  Nebraska adjusted basis, defined; trade in of property; how treated.(1) Nebraska adjusted basis shall mean the adjusted basis of property as determined under the Internal Revenue Code increased by the total amount allowed under the code for depreciation or amortization or pursuant to an election to expense depreciable property under section 179 of the code.(2) For purchases of depreciable personal property occurring on or after January 1, 2018, if similar personal property is traded in as part of the payment for the newly acquired property, the Nebraska adjusted basis shall be the remaining federal tax basis of the property traded in, plus the additional amount that was paid by the taxpayer for the newly acquired property.Source   Laws 1992, LB 1063, § 47;   Laws 1992, Second Spec. Sess., LB 1, § 46;   Laws 1995, LB 574, § 63;  Laws 2018, LB1089, § 1;  Laws 2019, LB663, § 1.  Annotations  The basis as defined by section 1012 of the Internal Revenue Code in turn composes the Nebraska adjusted basis under this section, which then composes the net book value under subsection (1) of section 77-120. Mid City Bank, Inc. v. Douglas Cty. Bd. of Equal., 260 Neb. 282, 616 N.W.2d 341 (2000). Under section 1012 of the Internal Revenue Code, the basis of property is its cost to the taxpayer. Pfizer Inc. v. Lancaster Cty. Bd. of Equal., 260 Neb. 265, 616 N.W.2d 326 (2000).
NE Code § 77-119 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-119 - Depreciable tangible personal property, defined.

77-119.  Depreciable tangible personal property, defined.Depreciable tangible personal property shall mean tangible personal property which is used in a trade or business or used for the production of income and which has a determinable life of longer than one year.Source   Laws 1992, LB 1063, § 48;   Laws 1992, LB 719A, § 204.  Annotations Section 77-101 did not require the definition of "[d]epreciable tangible personal property" in this section to be used to define "depreciable repairs or parts" in section 77-2708.01, because the term "repairs" in section 77-2708.01 made the phrases contextually different. Farmers Co-op v. State, 296 Neb. 347, 893 N.W.2d 728 (2017).
NE Code § 77-120 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-120 - Net book value of property for taxation, defined.

77-120.  Net book value of property for taxation, defined.(1) Net book value of property for taxation shall mean that portion of the Nebraska adjusted basis of the property as of the assessment date for the applicable recovery period in the table set forth in this subsection. NET BOOK VALUE AS A PERCENT OF NEBRASKA ADJUSTED BASIS  Year Recovery Period (in years)    3 5 7 10 15 20   1 75.00 85.00 89.29 92.50 95.00 96.25   2 37.50 59.50 70.16 78.62 85.50 89.03   3 12.50 41.65 55.13 66.83 76.95 82.35   4 0.00 24.99 42.88 56.81 69.25 76.18   5  8.33 30.63 48.07 62.32 70.46   6  0.00 18.38 39.33 56.09 65.18   7   6.13 30.59 50.19 60.29   8   0.00 21.85 44.29 55.77   9    13.11 38.38 51.31   10    4.37 32.48 46.85   11    0.00 26.57 42.38   12     20.67 37.92   13     14.76 33.46   14     8.86 29.00   15     2.95 24.54   16     0.00 20.08   17      15.62   18      11.15   19      6.69   20      2.23   21      0.00  Net book value as a percent of Nebraska adjusted basis shall be calculated using the one-hundred-fifty-percent declining balance method, switching to straight line, with a one-half-year convention.(2) The applicable recovery period for any item of property shall be determined as follows:(a) Three-year property shall include property with a class life of four years or less;(b) Five-year property shall include property with a class life of more than four years and less than ten years;(c) Seven-year property shall include property with a class life of ten years or more but less than sixteen years;(d) Ten-year property shall include property with a class life of sixteen years or more but less than twenty years;(e) Fifteen-year property shall include property with a class life of twenty years or more but less than twenty-five years; and(f) Twenty-year property shall include property with a class life of twenty-five years or more.(3) Class life shall be based upon the anticipated useful life of a class of property and shall be determined by the Property Tax Administrator under the Internal Revenue Code.(4) One-half-year convention shall be a convention which treats all property placed in service during any tax year as placed in service on the midpoint of such tax year.(5) The percent shown for year one shall be the percent used for January 1 of the year following the year the property is placed in service.Source   Laws 1992, LB 1063, § 49;   Laws 1992, Second Spec. Sess., LB 1, § 47;   Laws 1995, LB 490, § 27;   Laws 1995, LB 574, § 64;  Laws 2016, LB775, § 1.  Annotations The basis as defined by section 1012 of the Internal Revenue Code in turn composes the Nebraska adjusted basis under section 77-118, which then composes the net book value under subsection (1) of this section. Mid City Bank, Inc. v. Douglas Cty. Bd. of Equal., 260 Neb. 282, 616 N.W.2d 341 (2000).
NE Code § 77-121 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-121 - Taxable property, defined.

77-121.  Taxable property, defined.Taxable property shall mean any real or tangible personal property subject to tax pursuant to law and not exempt from tax.Source   Laws 1992, LB 1063, § 50;   Laws 1992, Second Spec. Sess., LB 1, § 48.
NE Code § 77-122 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-122 - Purchase, defined.

77-122.  Purchase, defined.Purchase shall include taking by sale, discount, negotiation, or any other transaction for value creating an interest in property except liens. Purchase shall not include transfers for stock or other ownership interests upon creation, dissolution, or any other tax-free reorganization for income tax purposes of any corporation, partnership, limited liability company, trust, or other entity.Source   Laws 1992, LB 1063, § 51;   Laws 1992, Second Spec. Sess., LB 1, § 49;   Laws 1993, LB 121, § 493.  Annotations The step transaction doctrine can be applied to determine if the transaction at issue is a purchase under this section. Mid City Bank, Inc. v. Douglas Cty. Bd. of Equal., 260 Neb. 282, 616 N.W.2d 341 (2000).