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

Neb. Rev. Stat. § 77-113 (2026)

Person, defined

✓ current as of July 2026
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The word person includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property.

Notes of Decisions
Cited in 2 cases, 1966–1992 · leading case: First Nat. Bank, Stromsburg v. Heiden, 491 N.W.2d 699 (Neb. 1992).
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First Nat. Bank, Stromsburg v. Heiden, 491 N.W.2d 699 (Neb. 1992). · cites it 3× “) Neb. Rev. Stat. § 77-113 (Reissue 1990). This definition clearly contemplates that a “person” (which includes a corporation) as used in § 77-1735 is one with an ownership interest in the property in question.”
Svoboda & Hannah v. Bd. of Equalization, 142 N.W.2d 328 (Neb. 1966). “§ 77-113, R. R. S. 1943; Clay, Robinson & Co.”
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