Nebraska Revised Statutes

Neb. Rev. Stat. § 76-829 (2026)

Unit; separate treatment; taxation

✓ current as of July 2026

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(a) If there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.

(b) If there is any unit owner other than a declarant, each unit must be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.

(c) If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.

Notes of Decisions

Cited in 2 cases, 2000–2016 · leading case: First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000).

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First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000). “1-105 (3) (1986); Neb. Rev. Stat. § 76-829 (b) (1996); Nev.”

Dockside Assocs./Pier 30, L.P. v. City of Philadelphia, Bd. of Revision of Taxes (Pa. Commw. Ct. 2016). “1-105 ; Neb. Rev. Stat. § 76-829 ; N.H. Rev. Stat.”

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