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

Neb. Rev. Stat. § 77-1211 (2026)

Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed

✓ current as of July 2026
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When any person brings taxable tangible personal property into this state or into one county thereof from another county after 12:01 a.m. on January 1 and prior to July 1 in any year, it shall be the duty of the owner, within thirty days after July 1, to list and return such property for taxation for the current tax year unless he or she shows to the county assessor under oath and by producing a copy of the listing or assessment duly certified to by the proper officer of the state or county that the property was listed for taxation for the current tax year in some other county in this state or in some other state or territory of the United States or that such property has been received by him or her in exchange for money or property already listed for taxation for the current tax year. The county assessor shall at once assess such property and shall enter the same on the tax roll.

Notes of Decisions
Cited in 4 cases, 1946–1976 · leading case: State Ex Rel. Meyer v. Cnty. of Lancaster, 113 N.W.2d 63 (Neb. 1962).
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State Ex Rel. Meyer v. Cnty. of Lancaster, 113 N.W.2d 63 (Neb. 1962). · cites it 2× “’ ” Section 77-1211, R. S. Supp., 1959, as amended by Laws of Nebraska, 1961, chapter 381, section 5, page 1172, provides in part as follows: “Except as provided in sections 1 to 3 of this act, when any person shall bring *209 personal property into the state or from one county…”
Knoefler Honey Farms v. Cnty. of Sherman, 243 N.W.2d 760 (Neb. 1976). · cites it 8× “The county relies on the provisions of section 77-1211, R. R. S. 1943. That section provides in part: “* * * when any person shall bring personal property into the state * * * after 12:01 a.”
Adams v. United States Nat'l Bank, 22 N.W.2d 297 (Neb. 1946). “577) ; §§ 77-1211, 77-1212, 77-1226, and 77-1231, R.”
Peterson v. Hancock, 90 N.W.2d 298 (Neb. 1958). · cites it 26× “(1) The act of which this section was a part was enacted on June 11, 1953, was amendatory in nature, repealed certain sections, and did not amend or repeal section 77-1211, R. R. S. 1943. Although not so pleaded, plaintiff here refers to L.”
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