(1) Every person required by section 77-1201 to list and value taxable tangible personal property shall list such property upon the forms prescribed by the Tax Commissioner. The forms shall be available from the county assessor and when completed shall be signed by each person or his or her agent and be filed with the county assessor. The forms shall be filed on or before May 1 of each year.
(2) Any person seeking a personal property exemption pursuant to subsection (2) of section 77-4105, the Nebraska Advantage Act, or the ImagiNE Nebraska Act shall annually file a copy of the forms required pursuant to section 77-4105 or the act with the county assessor in each county in which the person is requesting exemption. The copy shall be filed on or before May 1. Failure to timely file the required forms shall cause the forfeiture of the exemption for the tax year. If a taxpayer pursuant to this subsection also has taxable tangible personal property, such property shall be listed and valued as required under subsection (1) of this section.
Notes of Decisions
Cited in
6
cases, 1955–2015 · leading case:
Jaksha v. State, 486 N.W.2d 858 (Neb. 1992).
Jaksha v. State, 486 N.W.2d 858 (Neb. 1992).
· cites it 4× “See Neb.Rev.Stat. § 77-1229 (Reissue 1990). Property taxes for that year were required to be levied by, *873 and became a lien on, November 1, 1991.”
Offutt Hous. Co. v. Cnty. of Sarpy, 70 N.W.2d 382 (Neb. 1955).
· cites it 2× “” Section 77-1229, R. R. S. 1943, provides: “Every person required to list property shall make out and verify by his oath a statement of all personal property which he is required to list, either as owner, lessee or occupant in control thereof * * * upon the blanks prescribed by…”
Misle v. Miller, 125 N.W.2d 512 (Neb. 1963).
· cites it 10× “48, Laws 1959, which amended section 77-1229, R. R. S. 1943, without the emergency clause, and which required listing personal property owned on January 1, 1959, with the county assessor on or before March 1st of each year.”
Johnson Fruit Co. v. Story, 106 N.W.2d 182 (Neb. 1960).
· cites it 2× “, 1959, provides: “In every case where any person shall fail, neglect or refuse to make out and deliver to the county assessor, or any of his assistants, the statement of all personal property which he is to list required under section 77-1229, or as required by any other law,…”
Archer Daniels Midland Co. v. State (Neb. 2015).
· cites it 7× “The notice cited Neb. Rev. Stat. § 77-1229 (2) (Reissue 2009) and stated, “Failure to timely file the required forms shall cause the forfeiture of the exemption for the tax year.”
— Neb. Rev. Stat. § 77-1229(2) — 2 cases
Archer Daniels Midland Co. v. State (Neb. 2015).
“The notice cited Neb. Rev. Stat. § 77-1229 (2) (Reissue 2009) and stated, “Failure to timely file the required forms shall cause the forfeiture of the exemption for the tax year.”
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