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

Neb. Rev. Stat. § 77-601 (2026)

Railroad operating property; assessment

✓ current as of July 2026
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The Property Tax Administrator shall assess all operating property of the railroads and railroad corporations in the State of Nebraska as defined in section 77-602.

Notes of Decisions
Cited in 6 cases, 1960–1993 · 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 2× “Section 77-202 further provides: (6) Agricultural income-producing machinery and equipment shall be exempt from the personal property tax except: (a) Motor vehicles, as defined in section 60-301; (b) property assessed by the Tax Commissioner as provided in sections 77-601 to…”
John Day Co. v. Douglas Cnty. Bd. of Equalization, 497 N.W.2d 65 (Neb. 1993). · cites it 2× “) Examples of property subject to valuation by the Tax Commissioner include railroad personal property, see Neb. Rev. Stat. § 77-601 (Reissue 1990), and public service entities, including pipelines, see Neb.”
Chicago, Burlington & Quincy R.R. v. State Bd. of Equalization & Assessment, 101 N.W.2d 856 (Neb. 1960). · cites it 2× “§ 77-601, R. R. S. 1943. The Legislature has not defined any method by which railroad property in the state shall be valued for taxation by appellee.”
Union Pac. R.R. v. State Bd. of Equalization & Assessment, 101 N.W.2d 892 (Neb. 1960). · cites it 2× “§ 77-601, R. R. S. 1943. The Legislature has not defined any method by which railroad property in the state shall be valued for taxation by appellee.”
Omaha, Lincoln & Beatrice Ry. Co. v. State Bd. of Equalization, 327 N.W.2d 108 (Neb. 1982). “§ 77-601 (Reissue 1981). The state board determined the system value of the railroad property to be $385,880 for 1980.”
Chicago & North W. Ry. Co. v. State Bd. of Equalization & Assessment, 101 N.W.2d 873 (Neb. 1960). · cites it 2× “§ 77-601, R. R. S. 1943. The Legislature has not defined any method by which railroad property in the state shall be valued for taxation by appellee.”
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