Real property shall mean:
(1) All land;
(2) All buildings, improvements, and fixtures, except trade fixtures;
(3) All electric generation, transmission, distribution, and street lighting structures or facilities owned by a political subdivision of the state;
(4) Mobile homes, cabin trailers, and similar property, not registered for highway use, which are used, or designed to be used, for residential, office, commercial, agricultural, or other similar purposes, but not including mobile homes, cabin trailers, and similar property when unoccupied and held for sale by persons engaged in the business of selling such property when such property is at the location of the business;
(5) Mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases; and
(6) All privileges pertaining to real property described in subdivisions (1) through (5) of this section.
Notes of Decisions
MAPCO Ammonia Pipeline, Inc. v. State Bd. of Equalization & Assessment, 471 N.W.2d 734 (Neb. 1991).
· cites it 20× “1, also passed November 17, 1989 (now codified at Neb.Rev.Stat. § 77-103 (Reissue 1990)). I The record shows that the State Board convened on August 8, 1990, for the purpose of determining the value of the appellants' property for 1990 and to equalize such valuations for tax…”
Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991).
· cites it 24× “, we also considered whether a gas transmission pipeline was a fixture and, therefore, real estate taxable pursuant to Neb.Rev.Stat. § 77-103 (Reissue 1986). To resolve that issue, we employed a three-part common-law test to determine whether an item was a fixture: "(1) actual…”
N. Nat. Gas Co. v. State Bd. of Equalization & Assessment, 443 N.W.2d 249 (Neb. 1989).
· cites it 5× “Neb. Rev. Stat. § 77-103 (Reissue 1986) provides: The terms real property, real estate and lands shall include city and village lots and all other lands, and all buildings, fixtures, improvements, cabin trailers or mobile homes which shall have been permanently attached to the…”
Jaksha v. State, 486 N.W.2d 858 (Neb. 1992).
· cites it 4× “1063, § 44 (codified at Neb. Rev.Stat. § 77-103 (Supp.1991)). From this it is clear that § 5 is independently enforceable and that a workable plan remains.”
Wheelock v. Heath, 272 N.W.2d 768 (Neb. 1978).
· cites it 2× “Section 77-103, R. R. S. 1943, provides, so far as material herein: “The terms real property, real estate and lands shall include * * * minerals * * * mineral springs and wells, oil and gas wells, * * *.”
State Ex Rel. Meyer v. Peters, 215 N.W.2d 520 (Neb. 1974).
· cites it 4× “These rules are largely codified in section 77-103, *524 R.R.S.1943. The term "household goods" would not normally encompass fixtures.”
State Ex Rel. Meyer v. Peters, 199 N.W.2d 738 (Neb. 1972).
“” Is the power of definition given to the Legislature? Or did the framers of the amendment intend to adopt the common law concepts relating to fixtures? See § 77-103, R. R. S. 1943. The answer is not immediately apparent.”
State Ex Rel. Svoboda v. Weiler, 290 N.W.2d 456 (Neb. 1980).
· cites it 2× “1943, provides in part: “All tangible property and real property in this state, not expressly exempt therefrom, shall be subject to taxation, * * Section 77-103, R. R. S. 1943, defines real property: “The terms real property, * * * shall include * * * mines, minerals, quarries,…”
Phelps Cnty. v. Anderson, 508 N.W.2d 314 (Neb. Ct. App. 1993).
· cites it 3× “” *238 DISCUSSION Neb. Rev. Stat. § 77-103 (Reissue 1981) defined “real estate” as “city and village lots and all other lands, and all buildings, fixtures, improvements, cabin trailers or mobile homes which shall have been permanently attached to the real estate upon which they…”
Conway v. Cnty. of Adams, 108 N.W.2d 637 (Neb. 1961).
· cites it 2× “Real property is described as follows by section 77-103, R. R. S. 1943: “The terms ‘real property,’ ‘real estate’ and ‘lands’ shall include city and village lots and all other lands, and all buildings, fixtures, improvements, mines, minerals, quarries, mineral springs and wells,…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.