Real property shall mean: (1) All land; (2) All buildings, improvements, and fixtures, except trade fixtures; (3) All electric generation, transmission, distribution, and street lighting structures or facilities owned by a political subdivision of the state; (4) Mobile homes, cabin trailers, and similar property, not registered for highway use, which are used, or designed to be used, for residential, office, commercial, agricultural, or other similar purposes, but not including mobile homes, cabin trailers, and similar property when unoccupied and held for sale by persons engaged in the business of selling such property when such property is at the location of the business; (5) Mines, minerals, quarries, mineral springs and wells, oil and gas wells, overriding royalty interests, and production payments with respect to oil or gas leases; and (6) All privileges pertaining to real property described in subdivisions (1) through (5) of this section.
Neb. Rev. Stat. § 77-103
Real property, defined
Applied in 3 court decisions — leading case Northern Natural Gas Co. v. State Board of Equalization & Assessment (1989)
Most recently applied in Jaksha v. State (July 1992)
Laws 1903, c. 73, § 1, p. 389; R.S.1913, § 6289; Laws 1921, c. 133, art
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.