reglab/housing_qa huggingface dataset:
NE Code § 77-1120 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1120 - Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature.

77-1120.  Qualified community development entity; report to Tax Commissioner; Tax Commissioner; report to Legislature.(1) A qualified community development entity that has received an allocation of qualified equity investment authority pursuant to the 2021 allocation shall submit an annual report to the Tax Commissioner on or before the last day of February following the second through seventh credit allowance dates. The annual report shall provide documentation as to the qualified community development entity's qualified low-income community investments and include all of the following:(a) A bank statement evidencing each qualified low-income community investment;(b) The name, location, and industry of each qualified active low-income community business receiving a qualified low-income community investment; and(c) The number of jobs created or retained as a result of each qualified low-income community investment.(2) The Tax Commissioner shall electronically submit a report to the Legislature on or before April 1, 2022, and on or before each April 1 thereafter through April 1, 2028, with respect to the 2021 allocation. The report shall include all of the following:(a) The name and number of all of the qualified community development entities approved to participate in the 2021 allocation;(b) The amount of qualified low-income community investments made by the qualified community development entities;(c) The location of each qualified active low-income community business; and(d) The number of jobs created or retained as a result of each qualified low-income community investment.Source  Laws 2021, LB682, § 10.   Effective Date: May 26, 2021
NE Code § 77-1202 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1202 - Tangible personal property; where listed and assessed.

77-1202.  Tangible personal property; where listed and assessed.Taxable tangible personal property shall be listed and assessed where it has acquired tax situs as defined in section 77-125.Source   Laws 1903, c. 73, § 29, p. 395;   R.S.1913, § 6314;   Laws 1917, c. 117, § 1, p. 291;   C.S.1922, § 5915;   C.S.1929, § 77-1402;   R.S.1943, § 77-1202;   Laws 1961, c. 380, § 1, p. 1168;   Laws 1965, c. 483, § 2, p. 1561;   Laws 1969, c. 664, § 1, p. 2585;   Laws 1972, LB 1100, § 2;   Laws 1987, LB 508, § 29;   Laws 1992, LB 1063, § 93;   Laws 1992, Second Spec. Sess., LB 1, § 66;   Laws 1997, LB 270, § 46;   Laws 1997, LB 271, § 49.  Annotations  This section, and others cited by plaintiffs, provide rules to determine situs for taxation of personal property and do not provide for transfer of tax funds from one school district to another. Sesemann v. Howell, 195 Neb. 798, 241 N.W.2d 119 (1976). This section states the general rule where personal property shall be listed and assessed. Svoboda & Hannah v. Board of Equalization of Perkins County, 180 Neb. 215, 142 N.W.2d 328 (1966). Personal property is assessed where owner resides, except that property having a local situs is assessed at that situs. Ramm v. County of Holt, 172 Neb. 88, 108 N.W.2d 808 (1961); Goebel v. County of Holt, 172 Neb. 81, 108 N.W.2d 406 (1961). 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). This section does not apply to listing of intangible property. Joyce Lumber Co. v. Anderson, 125 Neb. 886, 252 N.W. 394 (1934). Where a corporation operates lumber stations in several counties, each station is assessed as an independent business. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918); Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916). Levy of tax by Sarpy County upon personal property in Douglas County was illegal. Hydraulic Press Brick Co. v. Douglas County, 95 Neb. 87, 144 N.W. 1058 (1914). Credits of a partnership, which maintains but one office in Nebraska, are subject to taxation where office is located. Clay, Robinson & Co. v. Douglas County, 88 Neb. 363, 129 N.W. 548 (1911). The owner of personal property, within meaning of tax laws, is the person who has legal title thereto. Union Stock Yards Nat. Bank v. Board of Thurston County, 65 Neb. 410, 92 N.W. 1022 (1902).
NE Code § 77-1202.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1202.01 - Tax lists; how prepared.

77-1202.01.  Tax lists; how prepared.In preparing the tax list, each county assessor shall enter in a separate column, opposite the name of each person, the person's post office address and the number of the school and road districts in which the taxable tangible personal property of such person is assessable.Source   Laws 1903, c. 73, § 26, p. 393;   R.S.1913, § 6311;   Laws 1921, c. 133, art. IV, § 5, p. 552;   C.S.1922, § 5837;   C.S.1929, § 77-405;   R.S.1943, § 77-406;   R.S.1943, (1986), § 77-406;   Laws 1990, LB 821, § 44;  Laws 2008, LB965, § 4.
NE Code § 77-1209 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1209 - Transferred to section 77-1374.

77-1209.  Transferred to section 77-1374.
NE Code § 77-1209.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1209.02 - Transferred to section 77-1375.

77-1209.02.  Transferred to section 77-1375.
NE Code § 77-1209.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1209.03 - Transferred to section 77-1376.

77-1209.03.  Transferred to section 77-1376.
NE Code § 77-1210 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1210 - Taxable tangible personal property in transit; where listed and assessed.

77-1210.  Taxable tangible personal property in transit; where listed and assessed.Taxable tangible personal property in transit shall be listed and assessed in the tax district where the owner resides, but if such property is intended for a business, it shall be listed and assessed in the tax district where the property of such business is required to be listed.Source   Laws 1903, c. 73, § 36, p. 396;   R.S.1913, § 6321;   C.S.1922, § 5922;   C.S.1929, § 77-1409;   R.S.1943, § 77-1210;  Laws 2000, LB 968, § 42;  Laws 2008, LB965, § 5. Annotations Legislature has provided that situs of personal property of kind described in this section shall control over residence and domicile of owner. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945).
NE Code § 77-1211 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1211 - Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.

77-1211.  Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.When any person brings taxable tangible personal property into this state or into one county thereof from another county after 12:01 a.m. on January 1 and prior to July 1 in any year, it shall be the duty of the owner, within thirty days after July 1, to list and return such property for taxation for the current tax year unless he or she shows to the county assessor under oath and by producing a copy of the listing or assessment duly certified to by the proper officer of the state or county that the property was listed for taxation for the current tax year in some other county in this state or in some other state or territory of the United States or that such property has been received by him or her in exchange for money or property already listed for taxation for the current tax year. The county assessor shall at once assess such property and shall enter the same on the tax roll.Source   Laws 1903, c. 73, § 37, p. 397;   R.S.1913, § 6322;   C.S.1922, § 5923;   C.S.1929, § 77-1410;   R.S.1943, § 77-1211;   Laws 1947, c. 250, § 14, p. 792;   Laws 1947, c. 251, § 20, p. 817;   Laws 1955, c. 288, § 13, p. 908;   Laws 1959, c. 355, § 12, p. 1257;   Laws 1961, c. 381, § 5, p. 1172;   Laws 1986, LB 817, § 7;   Laws 1992, LB 1063, § 96;   Laws 1992, Second Spec. Sess., LB 1, § 69;   Laws 1997, LB 270, § 47.  Annotations  Colonies of honeybees which were not in existence on January 1, which are brought into Nebraska from another state before July 1, are not subject to assessment in Nebraska where their progenitors were taxed for that year in another state. Knoefler Honey Farms v. County of Sherman, 196 Neb. 435, 243 N.W.2d 760 (1976). Industrial Development Act of 1961 did not subject property to taxation to same extent as this section. State ex rel. Meyer v. County of Lancaster, 173 Neb. 195, 113 N.W.2d 63 (1962). This section has no application to the listing and assessing of motor vehicles. Peterson v. Hancock, 166 Neb. 637, 90 N.W.2d 298 (1958). Under former act to avoid assessment of property found in possession of party between April 1 and July 1, showing must be made that property has been already assessed or obtained in exchange for property listed. Courtright v. Dodge County, 94 Neb. 669, 144 N.W. 241 (1913).
NE Code § 77-1214 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1214 - Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.

77-1214.  Taxable tangible personal property; attempted sale, levy, or removal; notice to treasurer; collection of taxes due; acceleration of due date; issuance of distress warrants.It shall be the duty of any county assessor, sheriff, constable, city council member, and village trustee to at once inform the county treasurer of the making or attempted making of any sale, levy of attachment, or removal of taxable tangible personal property known to him or her. It shall be the duty of the county treasurer to forthwith proceed with the collection of the tax when such acts become known to him or her in any manner. Any personal property tax shall be due and collectible, including all taxable tangible personal property then assessed upon which the tax shall be computed on the basis of the last preceding levy, and a distress warrant shall be issued when (1) any person attempts to sell all or a substantial part of his or her taxable tangible personal property, (2) a levy of attachment is made upon taxable tangible personal property, or (3) a person attempts to remove or removes taxable tangible personal property from the county.Source   Laws 1903, c. 73, § 39, p. 397;   R.S.1913, § 6324;   C.S.1922, § 5925;   C.S.1929, § 77-1412;   R.S.1943, § 77-1214;   Laws 1957, c. 321, § 2, p. 1141;   Laws 1959, c. 365, § 5, p. 1286;   Laws 1997, LB 270, § 48;  Laws 2008, LB965, § 6.
NE Code § 77-1219 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1219 - Taxable tangible personal property; assessment certificate; county assessor; duties.

77-1219.  Taxable tangible personal property; assessment certificate; county assessor; duties.It shall be the duty of the county assessor, when required by any person, to give a certificate of assessment of taxable tangible personal property showing the amount, kind, location, and net book value of the property assessed, and such certificate shall be evidence of the legal assessment of such property for the year.Source   Laws 1903, c. 73, § 45, p. 399;   R.S.1913, § 6330;   C.S.1922, § 5931;   C.S.1929, § 77-1418;   R.S.1943, § 77-1219;   Laws 1947, c. 250, § 15, p. 793;   Laws 1947, c. 251, § 22, p. 818;   Laws 1977, LB 39, § 215;   Laws 1987, LB 508, § 34;   Laws 1992, LB 1063, § 97;   Laws 1992, Second Spec. Sess., LB 1, § 70;   Laws 1997, LB 270, § 49;  Laws 2008, LB965, § 7.
NE Code § 77-1229 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1229 - Tangible personal property; form of return; time of filing; exemption; procedure.

77-1229.  Tangible personal property; form of return; time of filing; exemption; procedure.(1) Every person required by section 77-1201 to list and value taxable tangible personal property shall list such property upon the forms prescribed by the Tax Commissioner. The forms shall be available from the county assessor and when completed shall be signed by each person or his or her agent and be filed with the county assessor. The forms shall be filed on or before May 1 of each year.(2) Any person seeking a personal property exemption pursuant to subsection (2) of section 77-4105, the Nebraska Advantage Act, or the ImagiNE Nebraska Act shall annually file a copy of the forms required pursuant to section 77-4105 or the act with the county assessor in each county in which the person is requesting exemption. The copy shall be filed on or before May 1. Failure to timely file the required forms shall cause the forfeiture of the exemption for the tax year. If a taxpayer pursuant to this subsection also has taxable tangible personal property, such property shall be listed and valued as required under subsection (1) of this section.Source   Laws 1903, c. 73, § 49, p. 399;   Laws 1909, c. 111, § 1, p. 437;   R.S.1913, § 6336;   C.S.1922, § 5938;   C.S.1929, § 77-1425;   R.S.1943, § 77-1229;   Laws 1947, c. 250, § 16, p. 793;   Laws 1947, c. 251, § 26, p. 819;   Laws 1959, c. 355, § 16, p. 1260;   Laws 1959, c. 365, § 8, p. 1289;   Laws 1959, c. 367, § 1, p. 1296;   Laws 1969, c. 665, § 1, p. 2587;   Laws 1987, LB 508, § 35;   Laws 1992, LB 1063, § 98;   Laws 1992, Second Spec. Sess., LB 1, § 71;   Laws 1995, LB 490, § 92;   Laws 1997, LB 270, § 50;  Laws 2000, LB 968, § 43;  Laws 2005, LB 312, § 5;  Laws 2007, LB334, § 52;  Laws 2020, LB1107, § 124.  Cross References   ImagiNE Nebraska Act, see section 77-6801.  Nebraska Advantage Act, see section 77-5701. Annotations  Timely filing of tax return in the year 1959 was precluded by legislative changing during year of time to file tax return. Misle v. Miller, 176 Neb. 113, 125 N.W.2d 512 (1963). Lessee of improvements placed on public land is required to list property. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Agent required to list property is treated as taxpayer. International Harvester Co. v. County of Douglas, 146 Neb. 555, 20 N.W.2d 620 (1945). Oath should be administered to everyone listing property, but failure so to do will not render assessment void. Lynam v. Anderson, 9 Neb. 367, 2 N.W. 732 (1879).
NE Code § 77-1229.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1229.01 - Personal property; return; filing improperly signed; procedure.

77-1229.01.  Personal property; return; filing improperly signed; procedure.If any listing of personal property required to be filed under section 77-1229 is filed by or on behalf of any person and is not signed as required by law, the county assessor shall notify the person in writing of the fact of such filing and that he or she is required, on or before the last date for filing the statement or within ten days from the date of such notice, whichever is later, to appear and sign such statement or to file a properly signed corrected statement and that, upon failure to do so, the unsigned statement shall be presumed to be correct.Source   Laws 1963, c. 437, § 1, p. 1454;   Laws 1992, LB 1063, § 99;   Laws 1992, Second Spec. Sess., LB 1, § 72.
NE Code § 77-1230 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1230 - Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.

77-1230.  Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due.(1) Whenever a person files an amended federal income tax return or whenever a person's return is changed or corrected by the Internal Revenue Service or other competent authority and the amendment, change, or correction affects the Nebraska adjusted basis of the person's taxable tangible personal property, such person shall file an amended list of taxable tangible personal property subject to taxation with the county assessor. The person shall file the amended list within ninety days after the filing of the amended federal return or within ninety days after the date the change or correction becomes final.(2) Within the same tax year or the three previous tax years, a person may file an amended list of taxable tangible personal property subject to taxation upon discovery of errors or omissions on his or her filed list.(3) If an amended list of taxable tangible personal property subject to taxation is filed, the county assessor shall accept or reject the proposed amendment within fifteen days after filing. The county assessor shall notify the person, on a form prescribed by the Property Tax Administrator, of the action taken, the penalty, if any, and the rate of interest. The notice shall also state the person's appeal rights and appeal procedures, which shall be the same as provided in section 77-1233.06. Such notice shall be given by first-class mail addressed to such person's last-known address.(4) Whenever changes are made to a taxable tangible personal property return pursuant to this section, the county assessor shall correct the assessment roll and tax list, if necessary, to reflect such changes.(5) If the amendment, change, or correction results in taxable tangible personal property becoming exempt or reduces the net book value of the property for an income tax year, a refund shall be paid pursuant to section 77-1734.01.(6) If the amendment, change, or correction results in an increase in the net book value of the taxable tangible personal property or makes other tangible personal property taxable, the county assessor shall compute the additional tax due, along with interest, based on the amended listing. Interest shall be computed from the dates the tax would have been delinquent if the property had been listed on or before May 1 of the appropriate year. If the amended listing is filed within the ninety-day period, no additional penalties shall be added. If the listing is not filed within the ninety-day period, the property shall be subject to a penalty pursuant to subsection (4) of section 77-1233.04.Source   Laws 1992, LB 1063, § 95;   Laws 1992, Second Spec. Sess., LB 1, § 68;   Laws 1997, LB 270, § 51;  Laws 2008, LB965, § 8.
NE Code § 77-1232 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1232 - Personal property; failure to list; false listing; evasion of tax; penalty.

77-1232.  Personal property; failure to list; false listing; evasion of tax; penalty.Any person who makes a false or fraudulent list, schedule, or statement required by law or willfully fails or refuses to deliver to the assessor a list of the taxable tangible personal property which by law is required to be listed, or temporarily converts any part of such property into property not taxable, for the fraudulent purpose of preventing such property from being listed and of evading the payment of taxes thereon, or transfers or transmits any property to any person with such intent, shall be guilty of a Class IV misdemeanor for any such offense committed for any tax year prior to tax year 1993 and a Class II misdemeanor for any such offense committed for tax year 1993 or thereafter.Source   Laws 1903, c. 73, § 53, p. 402;   R.S.1913, § 6340;   C.S.1922, § 5942;   C.S.1929, § 77-1429;   R.S.1943, § 77-1232;   Laws 1947, c. 250, § 17, p. 793;   Laws 1959, c. 365, § 9, p. 1289;   Laws 1977, LB 39, § 219;   Laws 1992, LB 1063, § 100;   Laws 1992, Second Spec. Sess., LB 1, § 73.  Annotations  Failure to comply with this section cannot be excused by an unsupported assertion of the constitutional privilege against self-incrimination. State v. Soester, 199 Neb. 477, 259 N.W.2d 921 (1977). Two separate criminal penalties were provided for falsely and willfully failing to return intangible property for taxation. Bachus v. Swanson, 179 Neb. 1, 136 N.W.2d 189 (1965). False oath, administered by assessor who has not taken oath or given bond, constitutes false swearing. Brunke v. State, 105 Neb. 343, 180 N.W. 560 (1920).
NE Code § 77-1233 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1233 - Personal property; statement required on return; signature by taxpayer.

77-1233.  Personal property; statement required on return; signature by taxpayer.Each schedule or statement required by law to be filed with respect to taxation of personal property shall have the following printed thereon and signed by the taxpayer or his agent:Taxpayer or Agent—I declare that this (schedule or return) and any accompanying schedule and statements have been examined by me and to the best of my knowledge and belief are a true, correct, and complete return.Source   Laws 1903, c. 73, § 53, p. 402;   R.S.1913, § 6340;   C.S.1922, § 5942;   C.S.1929, § 77-1429;   R.S.1943, § 77-1233;   Laws 1959, c. 365, § 10, p. 1289;   Laws 1961, c. 377, § 5, p. 1158.
NE Code § 77-1233.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1233.02 - Taxable tangible personal property tax returns; county assessor; duties.

77-1233.02.  Taxable tangible personal property tax returns; county assessor; duties.The county assessor with the aid of his or her deputy and assistants shall carefully examine, check, and verify all taxable tangible personal property tax returns. The assessor may make such investigation, examination, and inspection of the property set out in a return and examine under oath the person making the return as to his or her books, records, and papers in order to enable the assessor to determine that all taxable tangible personal property of the taxpayer is listed for taxation at its net book value.Source   Laws 1947, c. 250, § 39, p. 804;   Laws 1987, LB 508, § 9;   R.S.Supp.,1988, § 77-409;   Laws 1990, LB 821, § 45;   Laws 1992, LB 1063, § 101;   Laws 1992, Second Spec. Sess., LB 1, § 74;   Laws 1997, LB 270, § 52;  Laws 2008, LB965, § 9.
NE Code § 77-1233.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1233.03 - Assessment of taxable tangible personal property; county assessor; duties.

77-1233.03.  Assessment of taxable tangible personal property; county assessor; duties.The county assessor shall have general supervision over and direction of the assessment of all personal property in his or her county. He or she shall advise and instruct all deputies and assistants as to their duties and shall require of them that the assessment of property be uniform throughout the county and that property be assessed as directed by law.The county assessor may, in extending a value on any item of taxable tangible personal property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.Source   Laws 1947, c. 250, § 40, p. 804;   Laws 1987, LB 508, § 10;   R.S.Supp.,1988, § 77-410;   Laws 1990, LB 821, § 46;  Laws 2008, LB965, § 10.
NE Code § 77-1234 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1234 - Violations; duty of officers upon discovery.

77-1234.  Violations; duty of officers upon discovery.It shall be the duty of the county boards and county assessors to notify the county attorney of the proper county of all willful violations of the provisions with respect to listing of taxable tangible personal property for taxation known to them or any of them.Source   Laws 1903, c. 73, § 54, p. 403;   Laws 1909, c. 111, § 1, p. 439;   R.S.1913, § 6341;   C.S.1922, § 5943;   C.S.1929, § 77-1430;   R.S.1943, § 77-1234;   Laws 1947, c. 250, § 18, p. 794;   Laws 1997, LB 397, § 11;  Laws 2004, LB 973, § 16;  Laws 2008, LB965, § 13.