Nebraska Revised Statute 13-1406
Property; control; powers.
The county or municipality may turn over any property owned by it to the dock board to be controlled by it; and the board shall have exclusive charge and control of all such property turned over to it and all harbor and water terminal structures, facilities, and appurtenances connected therewith, and which the county or municipality or board may acquire under the provisions hereof or otherwise. The board shall have the exclusive charge and control of the building, rebuilding, alteration, repairing, operation and leasing of said property, and every part thereof, and of the cleaning, grading, paving, sewering, dredging and deepening necessary in and about the same.
- Laws 1937, c. 37, § 3, p. 169;
- C.S.Supp.,1941, § 18-2003;
- R.S.1943, § 18-705;
- Laws 1967, c. 84, § 4, p. 262;
- R.S.1943, (1983), § 18-705.
Dock board of city of Omaha is a governmental subdivision of the State of Nebraska. Property under its control, under facts in this case, is not taxable. Sioux City & New Orleans Barge Lines, Inc. v. Board of Equalization, 186 Neb. 690, 185 N.W.2d 866 (1971).