Taxable tangible personal property shall be listed and assessed where it has acquired tax situs as defined in section 77-125 .
Neb. Rev. Stat. § 77-1202
Tangible personal property; where listed and assessed
Laws 1903, c. 73, § 29, p. 395; R.S.1913, § 6314; Laws 1917, c. 117, § 1, p. 291; C.S.1922, § 5915; C.S.1929, § 77-1402; R.S.1943, § 77-1202; Laws 1961, c. 380, § 1, p. 1168; La…
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.