Nebraska Revised Statute 13-314

Chapter 13


Nonresident property owner, defined.

The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the political subdivision, except any city of the metropolitan class, special assessment district, or taxing district involved.


  • Laws 1973, LB 344, § 5;
  • Laws 1974, LB 655, § 5;
  • R.S.1943, (1983), § 18-1220.