{"data":{"id":"us-ne/neb.-rev.-stat.-13-314","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 13-314","heading":"Neb. Rev. Stat. § 13-314","body":"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.","path":["NE Code","Chapter 13"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=13-314","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"da07461d20bac3771170a289adcf1471ef23683adffbc7fec3904e851dcb5e31","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-13-313","next":"us-ne/neb.-rev.-stat.-13-315"},"notice":"GroundRules: Original legal text. Not legal advice."}