Improvements on leased land shall mean any item of real property defined in subdivisions (2) through (5) of section 77-103 which is located on land owned by a person other than the owner of the item.
Neb. Rev. Stat. § 77-117
Improvements on leased land, defined
Laws 1992, LB 1063, § 45; Laws 1992, Second Spec
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.