State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-1210

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. SourceLaws 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.Operative Date: April 15, 2008AnnotationsLegislature 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).