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

Neb. Rev. Stat. § 77-104 (2026)

Personal property, defined

✓ current as of July 2026
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The term personal property includes all property other than real property and franchises.

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1934–2021 · leading case: MAPCO Ammonia Pipeline, Inc. v. State Bd. of Equalization & Assessment, 471 N.W.2d 734 (Neb. 1991).
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MAPCO Ammonia Pipeline, Inc. v. State Bd. of Equalization & Assessment, 471 N.W.2d 734 (Neb. 1991). · cites it 4× “Section 2 of House Roll No. 9 attempts to amend this by providing that tangible property shall consist of two classes, and that class 1 shall be all personal property possessing a physical existence, and then provides that class 2 of tangible property shall include stocks,…”
Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991). · cites it 4× “Section 2 of House Roll No. 9 attempts to amend this by providing that tangible property shall consist of two classes, and that class 1 shall be all personal property possessing a physical existence, and then provides that class 2 of tangible property shall include stocks,…”
N. Nat. Gas Co. v. State Bd. of Equalization & Assessment, 443 N.W.2d 249 (Neb. 1989). · cites it 2× “Neb. Rev. Stat. § 77-104 (Reissue 1986). The issue therefore is whether pipelines are fixtures, and thus real property, or are personal property.”
Moeller, McPherrin & Judd v. Smith, 255 N.W. 551 (Neb. 1934). · cites it 2× “Section 77-104, Comp. St. 1929, which House Roll No.”
Offutt Hous. Co. v. Cnty. of Sarpy, 70 N.W.2d 382 (Neb. 1955). · cites it 2× “” Section 77-104, R. R. S. 1943, provides: “The term ‘personal property’ includes all property other than real property and franchises.”
Int'l Harvester Co. v. Cnty. of Douglas, 20 N.W.2d 620 (Neb. 1945). · cites it 3× “These are now sections 77-104 and 77-105, R. S. 1943. The, Legislature further provided: “All property in this state, not.”
Conway v. Cnty. of Adams, 108 N.W.2d 637 (Neb. 1961). · cites it 2× “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, oil and gas wells, and privileges pertaining thereto.”
Bhatia v. Thomas-Bhatia (Neb. Ct. App. 2021). · cites it 2× “As explained in the previous section, the district court awarded each party all household goods and other personal property in their possession, which we found was not in error. Therefore, this assigned error fails.”
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.