Neb. Rev. Stat. § 77-6702

For purposes of the Nebraska Property Tax Incentive Act: (1) Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following: (a) Any property taxes levied for bonded indebtedness; (b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and (c) Any property taxes that, as of the time of payment, were delinquent for five years or more; (2) Department means the Department of Revenue; (3) Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and (4) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following: (a) Any property taxes levied for bonded indebtedness; (b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444 ; and (c) Any property taxes that, as of the time of payment, were delinquent for five years or more.