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.

← County official, defined Nebraska adjusted basis, defined; trade in of property; how treated →

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

NE 77 § 77-103inferredNE › Statutes › Title 77 › § 77-103

loading…

Axiom
Nebraska
Statutes
Title 77
§ 77-117

Improvements on leased land, defined

Official source

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.

← County official, defined Nebraska adjusted basis, defined; trade in of property; how treated →

in view

Whole section

▸citations (1)

References

This rule cites 1 other rule.

NE 77 § 77-103inferredNE › Statutes › Title 77 › § 77-103