Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-102 (2026)

Property, defined

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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The word property includes every kind of property, tangible or intangible, subject to ownership.

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1945–2022 · leading case: Farmers Co-op v. State, 893 N.W.2d 728 (Neb. 2017).
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Farmers Co-op v. State, 893 N.W.2d 728 (Neb. 2017). “§ 77-101 (Reissue 2009), which states that “[f]or purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-132 shall be used.”
Omaha Pub. Power Dist. v. Nebraska Dep't of Revenue, 537 N.W.2d 312 (Neb. 1995). · cites it 2× “1994) provides: "For purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-122 shall be used." Tangible personal property is defined in Neb.”
Int'l Harvester Co. v. Cnty. of Douglas, 20 N.W.2d 620 (Neb. 1945). · cites it 4× “This is an exact re-enactment of section 3 of the 1903 act and is now section 77-102, R. S. 1943. The 1903 act contained a provision that “The term ‘personal property’ includes every tangible and intangible thing which is the subject of ownership and not real property as defined…”
Offutt Hous. Co. v. Cnty. of Sarpy, 70 N.W.2d 382 (Neb. 1955). · cites it 2× “Section 77-102, R. R. S. 1943, provides: “The word ‘property’ includes every kind of property, tangible or intangible, subject to ownership.”
Cont'l Resources v. Fair, 971 N.W.2d 313 (Neb. 2022). · cites it 2× “2d at 456 (“in the early years of this state, it was commonly understood that the delinquent taxpayer, not the foreclosing entity, continued to own the land at the time of the tax-foreclosure sale and would have been entitled to any surplus”).”
Farmers Co-op v. State, 296 Neb. 347 (Neb. 2017). “§ 77-101 (Reissue 2009), which states that “[f]or purposes of Chapter 77 and any statutes dealing with taxation, unless the context otherwise requires, the definitions found in sections 77-102 to 77-132 shall be used.”
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