The county assessor shall assess all nonoperating property of any railroad company. A railroad company operating within the State of Nebraska shall, on or before January 1 of each year, report to the county assessor all nonoperating property belonging to such railroad company.
Neb. Rev. Stat. § 77-606
Railroad nonoperating property; annual statement by railroad to county assessor; when made
Laws 1903, c. 73, § 90, p. 417; R.S.1913, § 6380; Laws 1921, c. 133, art
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.