77-606. Railroad nonoperating property; annual statement by railroad to county assessor; when made.

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.

Source:Laws 1903, c. 73, § 90, p. 417; R.S.1913, § 6380; Laws 1921, c. 133, art. VI, § 6, p. 558; C.S.1922, § 5844; C.S.1929, § 77-506; R.S.1943, § 77-606; Laws 1947, c. 251, § 4, p. 808; Laws 1969, c. 658, § 2, p. 2576; Laws 1979, LB 105, § 5; Laws 1979, LB 103, § 4; Laws 1985, LB 268, § 8; Laws 1995, LB 490, § 65; Laws 1997, LB 270, § 28.