All tangible personal property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., which assessment shall be used as a basis of taxation until the next assessment. A complete list of all taxable tangible personal property held or owned on the assessment date shall be made as follows:
(1) Every person shall list all his or her taxable tangible personal property as defined in section 77-105 having tax situs in the State of Nebraska;
(2) The taxable tangible personal property of a minor child shall be listed by the following: (a) His or her guardian; (b) if he or she has no guardian, by his or her parent, if living; and (c) if neither parent is living, by the person having such property in charge;
(3) The taxable tangible personal property of any other person under guardianship, by his or her guardian or, if he or she has no guardian, by the person having charge of such property;
(4) The taxable tangible personal property of a person for whose benefit it is held in trust, by the trustee, and of the estate of a deceased person, by the personal representative or administrator;
(5) The taxable tangible personal property of corporations the assets of which are in the hands of a receiver, by such a receiver;
(6) The taxable tangible personal property of corporations, by the president or the proper agent or officer thereof;
(7) The taxable tangible personal property of a firm or company, by a partner, limited liability company member, or agent thereof;
(8) The taxable tangible personal property of manufacturers and others in the hands of an agent, by and in the name of such agent; and
(9) All leased taxable tangible personal property shall be reported, by itemizing each article, by lessor as owner or lessee as agent.
Notes of Decisions
Int'l Harvester Co. v. Cnty. of Douglas, 20 N.W.2d 620 (Neb. 1945).
· cites it 4× “For section 28 of the act there cited, see section 77-1201, R. S. 1943. For section 29 there cited, see sections 77-1202 and 77-1203, R.”
Gates v. Howell, 282 N.W.2d 22 (Neb. 1979).
· cites it 2× “All personal property subject to taxation other than motor vehicles and those items of personal property further specifically exempted under subsequent amendments to Article VIII, section 1, is valued for purposes of taxation as of January 1 of each year, section 77-1201, R. R.…”
Offutt Hous. Co. v. Cnty. of Sarpy, 70 N.W.2d 382 (Neb. 1955).
· cites it 2× “) Section 77-1201, R. R. S. 1943, provides in part: “A complete list of all personal property held or owned on March 10 of the year in which the assessment is being made, *333 except motor vehicles, shall be made as follows: (1) Every person of full age and sound mind, being a…”
Sesemann v. Howell, 241 N.W.2d 119 (Neb. 1976).
· cites it 2× “1, as required by sections 77-1201, 77-1202, 77-1218, R. R.”
Miller v. Stolinski, 32 N.W.2d 199 (Neb. 1948).
“§ 77-1201, R. S. Supp., 1947. Admitting for the sake of the demurrer that all allegations are true when filed, the question remains, Will the deposit still be $100 on March 10?' The Declaratory Judgments Act is applicable only where there is a present actual controversy and all…”
Misle v. Miller, 125 N.W.2d 512 (Neb. 1963).
· cites it 2× “68, Laws 1959, became effective, provide the return of personal property should be made on or before April 20 of that year, but section 77-1201, R. R. S. 1943, prior to February 26, 1959, provided that the property owned on March 1st of that year should be so returned and this…”
In Re Review of Assessment of Pers. Prop., 58 N.W.2d 212 (Neb. 1953).
“§ 77-1201, R. R. S. 1943. The seller had not been able to secure railroad cars in which to transport it to the purchaser though he had made all *825 possible efforts to do so.”
Cargill Meat Solutions v. Colfax Cty. Bd. of Equal. (Neb. 2015).
· cites it 2× “2010 P ersonal P roperty Tax R eturn Cargill Meat Solutions Corporation (Cargill) timely filed a personal property tax return for the 2010 tax year. As part of that return, Cargill submitted personal property schedules to the Colfax County assessor’s office identifying numerous…”
Peterson v. Hancock, 90 N.W.2d 298 (Neb. 1958).
· cites it 4× “That language has remained in the law and is now a part of section 77-1201, R. S. Supp., 1957. Section 77-1201, R.”
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