{"data":{"id":"us-ne/neb.-rev.-stat.-77-1250.02","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1250.02","heading":"Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.","body":"The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section 3-101 shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defined by section 3-101 located thereon in such hangar or on such land as of January 1 of each year on a form prescribed by the Tax Commissioner. Any person violating the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than fifty dollars.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1250.02","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"4d51a183327f652ab7306481ffccc3dfce1ba5b64133f6895a02ca13a8dc4559","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1250.01","next":"us-ne/neb.-rev.-stat.-77-1250.03"},"notice":"GroundRules: Original legal text. Not legal advice."}