Coverage Validation

What's possible

Build government systems on the law

Check a workflow Reconcile primary sources

Ground AI models in citable law

Ask about benefits and taxes

Power products on rules you don't rebuild

Simulate policy on real rules

Explore benefits cliffs Simulate household impacts

Axiom Citations Slides

Team Get started

loading…

Computable law for all.

Open, machine-readable encodings of the world's rules — starting with tax and benefit policy.

Product

Axiom platform
Demos
Coverage
Validation
Citations
Documentation

Foundation

About
Team
Blog
Privacy

Connect

Contact
Get updates
hello@axiom.org

© 2026 Axiom Foundation · Doing the public-interest work

Open infrastructure for encoded law

Axiom
Nebraska
Statutes

Revenue And Taxation

Title 77-1223
Title 77-1224
Title 77-1225
Title 77-1226
Title 77-1227
Title 77-1228
Tangible personal property; form of return; time of filing; exemption; procedure
Taxable tangible personal property; amended listing; when required; county assessor; duties; refund; additional tax due
Title 77-1231
Personal property; failure to list; false listing; evasion of tax; penalty
Personal property; statement required on return; signature by taxpayer
Violations; duty of officers upon discovery
Title 77-1235
Personal property; taxpayer; inspection by county assessor; authorized; subpoena; disobedience; contempt proceedings; confidentiality
Personal Property Tax Relief Act; act, how cited
Exemption from taxation; Property Tax Administrator; duties
Reimbursement for tax revenue lost because of exemption; calculation
Title 77-1240
Title 77-1241
Title 77-1242
Title 77-1243
Taxation of air carriers; definitions
Taxation of air carriers; assessment; collection; disbursement; allocation to this state; petition to Property Tax Administrator, when
Taxation of air carriers; real and personal property other than flight equipment
Taxation of air carriers; annual report; contents; failure to furnish report or information; penalty; waiver
Taxation of air carriers; taxable value; allocation; Property Tax Administrator; duties
Taxation of air carriers; tax rate; appeal
Taxation of air carriers; when due; lien; distribution to counties; collection fee
Title 77-1251
Title 77-1252
Title 77-1253
Title 77-1254
Title 77-1255
Title 77-1256
Title 77-1257
Title 77-1258
Title 77-1259
Title 77-1260
Title 77-1261
Title 77-1262
Title 77-1263
Title 77-1264
Title 77-1265
Title 77-1266
Title 77-1267
Title 77-1268
Title 77-1269
Title 77-1270
Title 77-1271
Title 77-1272
Title 77-1273
Title 77-1274
Title 77-1275
Title 77-1276
Title 77-1277
Title 77-1278
Title 77-1279
Title 77-1280
Title 77-1281
Title 77-1282
Title 77-1283
Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment
Title 77-1302
Assessment roll
Title 77-1304
Certificate of assessment; contents; effect
Title 77-1306
Damaged real property; legislative findings and declarations; terms, defined
Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties
Damaged real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal
Title 77-1310
County assessor; duties
County assessor; duty to file annual inventory of county personal property
Property; assessment; duty of county officer to assist; penalty
County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order
Adjustment to real property assessment roll; county assessor; duties; notice to owner of record; requirements; publication; political subdivision, budget hearing, inform county assessor; Department of Revenue, duty
Title 77-1316
Real property; assessment; omitted lands; correction; exceptions
Real property taxes; back interest and penalties; when; appeal
Title 77-1319
Title 77-1320
Title 77-1321
Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized
Public improvement; furnishing labor or material; certificate that equipment has been assessed
Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty
Title 77-1325
Title 77-1326
Legislative intent; Property Tax Administrator; sales file; studies; powers and duties
Title 77-1328
Tax maps; county assessor; maintain
Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal
Property Tax Administrator; tax records; duties
Appraisal of commercial or industrial property; Property Tax Administrator; powers
Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissioner; powers; petition; hearing
Property Tax Administrator; inspections, investigations, and studies; administration of tax laws
Property valued by Property Tax Administrator; error; Property Tax Administrator; powers
Title 77-1336
Transferred to section 77-429
Values established; effect
Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner

← previous more →