NE Code § 77-103 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-103 - Real property, defined.

77-103.  Real property, defined.Real property shall mean:(1) All land;(2) All buildings, improvements, and fixtures, except trade fixtures;(3) All electric generation, transmission, distribution, and street lighting structures or facilities owned by a political subdivision of the state;(4) Mobile homes, cabin trailers, and similar property, not registered for highway use, which are used, or designed to be used, for residential, office, commercial, agricultural, or other similar purposes, but not including mobile homes, cabin trailers, and similar property when unoccupied and held for sale by persons engaged in the business of selling such property when such property is at the location of the business;(5) Mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases; and(6) All privileges pertaining to real property described in subdivisions (1) through (5) of this section.Source   Laws 1903, c. 73, § 1, p. 389;   R.S.1913, § 6289;   Laws 1921, c. 133, art. I, § 2, p. 545;   C.S.1922, § 5809;   C.S.1929, § 77-102;   R.S.1943, § 77-103;   Laws 1951, c. 257, § 1, p. 881;   Laws 1961, c. 372, § 1, p. 1147;   Laws 1969, c. 638, § 1, p. 2551;   Laws 1989, Spec. Sess., LB 1, § 1;   Laws 1991, LB 829, § 5;   Laws 1992, LB 1063, § 44;   Laws 1992, Second Spec. Sess., LB 1, § 43;   Laws 1997, LB 270, § 3;  Laws 2007, LB334, § 13;  Laws 2019, LB218, § 1.  Annotations  1. Constitutionality 2. Mineral interests 3. Fixtures 4. Miscellaneous 1. Constitutionality This section as amended by L.B. 1, passed November 17, 1989, violates Neb. Const. Art. VIII, sections 1 and 2, and Neb. Const. Art. III, section 18. MAPCO Ammonia Pipeline v. State Bd. of Equal., 238 Neb. 565, 471 N.W.2d 734 (1991). 2. Mineral interests A mineral interest severed from the surface ownership remains real estate but may be listed on the tax roles separate from the surface rights. If the owner of the surface rights so requests, severed mineral interests must be separately listed on the tax roles. State ex rel. Svoboda v. Weiler, 205 Neb. 799, 290 N.W.2d 456 (1980). The removal of minerals whether held in solution upon the land or resting in the soil or subsurface, is the removal of a component part of the real estate itself. The severance changes the character of the property, but it remains real estate until detached. Wheelock & Manning OO Ranches, Inc. v. Heath, 201 Neb. 835, 272 N.W.2d 768 (1978). When a mineral interest is conveyed, unless the instrument provides otherwise, an estate in fee simple or a corporeal hereditament separate from the estate in the overlying land is created. Wheelock & Manning OO Ranches, Inc. v. Heath, 201 Neb. 835, 272 N.W.2d 768 (1978). Before severance, interest in oil and gas well is taxable as real property. Conway v. County of Adams, 172 Neb. 94, 108 N.W.2d 637 (1961). Interest in mineral lease is real estate. Fawn Lake Ranch Co. v. Cumbow, 102 Neb. 288, 167 N.W. 75 (1918). 3. Fixtures Common law rules relating to fixtures are largely codified herein and the term household goods would not normally encompass fixtures. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974). Grain elevator erected on leasehold with privilege of removal is real estate as regards insurance on same. Calnon v. Fidelity-Phenix Fire Ins. Co., 114 Neb. 194, 206 N.W. 765 (1925). Tax on land and a building or other improvement is a single and indivisible tax, even if the building or other improvement is assessed separately from the land. Phelps County v. Anderson, 2 Neb. App. 236, 508 N.W.2d 314 (1993). 4. Miscellaneous 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). Existence of lease for years may constitute ownership of interest in land. North Platte Lodge 985, B.P.O.E. v. Board of Equalization of Lincoln County, 125 Neb. 841, 252 N.W. 313 (1934).