{"data":{"id":"us-ne/neb.-rev.-stat.-77-117","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-117","heading":"Improvements on leased land, defined.","body":"Improvements on leased land shall mean any item of real property defined in subdivisions (2) through (5) of section 77-103 which is located on land owned by a person other than the owner of the item.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-117","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"45dce9047a83377397a2876b1e40cb6f496c5caa37b8b325a3813139cd9aa01c","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-116","next":"us-ne/neb.-rev.-stat.-77-118"},"notice":"GroundRules: Original legal text. Not legal advice."}