{"data":{"id":"us-ne/neb.-rev.-stat.-76-829","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 76-829","heading":"Unit; separate treatment; taxation.","body":"(a) If there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.\n(b) If there is any unit owner other than a declarant, each unit must be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.\n(c) If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.","path":["Chapter 76 - REAL PROPERTY"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=76-829","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"8f0c1724bfeaa95cd4fe745ce235ae15d3ccee8569bf99f22e8b900a38d08362","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-76-828","next":"us-ne/neb.-rev.-stat.-76-830"},"notice":"GroundRules: Original legal text. Not legal advice."}