Nebraska Revised Statutes

Neb. Rev. Stat. § 3-209 (2026)

Municipality; acquired property and income; exempt from taxation

✓ current as of July 2026
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Any property acquired by a municipality pursuant to the provisions of sections 3-201 to 3-238 and 18-1502 shall be exempt from taxation to the same extent as other property used for public purposes. All income received in connection with the operation by a municipality of any airport or other air navigation facility shall also be exempt from taxation.

Notes of Decisions
Cited in 1 case, 2003–2003 · leading case: City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 445 (Neb. 2003).
City of York v. York Cnty. Bd. of Equalization, 664 N.W.2d 445 (Neb. 2003). “” See § 3-209. All income received for operation of a municipal airport is also exempt.”
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