{"data":{"id":"us-ne/neb.-rev.-stat.-77-3501.02","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3501.02","heading":"Closely related, defined.","body":"Closely related shall mean the relationship of being a brother, sister, or parent to another owner-occupant of a homestead.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3501.02","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"b67ba2ee85454a5b4e4c1db2a8209b5a278af74bcf6d1bb38f84a78b8d1c1997","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-3501.01","next":"us-ne/neb.-rev.-stat.-77-3502"},"notice":"GroundRules: Original legal text. Not legal advice."}