{"data":{"id":"us-ne/neb.-rev.-stat.-77-1385","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1385","heading":"Historically significant real property; qualification.","body":"The following real property shall qualify as historically significant real property for purposes of the historic rehabilitation valuation authorized by section 77-1391 pursuant to the authority granted to the Legislature under subdivision (12) of Article VIII, section 2, of the Constitution of Nebraska:\n(1) Real property individually listed in the National Register of Historic Places;\n(2) Real property within a district listed in the National Register of Historic Places that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387;\n(3) Real property individually designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386; and\n(4) Real property within a district designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386 that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1385","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"943c968d748670d86dd11520b7f36930da93cd67152fd925f38436572832de52","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-1384","next":"us-ne/neb.-rev.-stat.-77-1386"},"notice":"GroundRules: Original legal text. Not legal advice."}