44-1095. Funds and property; exempt from taxation.

Every society organized or licensed under sections 44-1072 to 44-10,109 shall be a charitable and benevolent institution, and all of its funds and property shall be exempt from all and every state, county, district, municipal, and school tax.

Source:Laws 1985, LB 508, § 24; Laws 2015, LB414, § 1.

Annotations

This section does not exempt a fraternal benefit society from paying sales and use taxes. Woodmen of the World v. Nebraska Dept. of Rev., 299 Neb. 43, 907 N.W.2d 1 (2018).