§ 77-6702. Terms, defined.

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. History: Laws 2020, LB1107, § 112; Laws 2022, LB873, § 5; Laws 2023, LB243, § 17; Laws 2023, LB727, § 98; Laws 2024, First Spec. Sess., LB34, § 27.