{"data":{"id":"us-ne/neb.-rev.-stat.-77-6702","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-6702","heading":"Terms, defined.","body":"For purposes of the Nebraska Property Tax Incentive Act:\n(1) Community college taxes means property taxes levied on real property in this state by a community college area, excluding the following:\n(a) Any property taxes levied for bonded indebtedness;\n(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and\n(c) Any property taxes that, as of the time of payment, were delinquent for five years or more;\n(2) Department means the Department of Revenue;\n(3) Eligible taxpayer means any individual, corporation, partnership, limited liability company, trust, estate, or other entity that pays school district taxes or community college taxes during a taxable year; and\n(4) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding the following:\n(a) Any property taxes levied for bonded indebtedness;\n(b) Any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444; and\n(c) Any property taxes that, as of the time of payment, were delinquent for five years or more.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-6702","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"c78da887e75f4bc56236f59f51b28f34d0f4d347f279ab0b11fb0e337575d64c","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-6701","next":"us-ne/neb.-rev.-stat.-77-6703"},"notice":"GroundRules: Original legal text. Not legal advice."}