{"data":{"id":"us-ne/neb.-rev.-stat.-77-113","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-113","heading":"Person, defined.","body":"The word person includes any number of persons and any partnership, limited liability company, association, joint-stock company, corporation, or other entity that may be the owner of property.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-113","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"c4a01115b3581bd1e7342f67849a20394cf554f2e1fc27b92e4df18ce7d688c5","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-112","next":"us-ne/neb.-rev.-stat.-77-114"},"notice":"GroundRules: Original legal text. Not legal advice."}