350 Neb. Admin. Code, ch. 40, § 003 - GOVERNMENTAL PROPERTY TAX EXEMPTIONS
003.01 Real and personal property owned by the state of Nebraska and its governmental subdivisions that is used or being developed for use for a public purpose is exempt from property tax. Property of other states or their governmental subdivisions located in Nebraska is subject to property tax.
003.02 Taxation of property owned by the United States government and its agencies or instrumentalities is governed by federal law. Generally, this property is exempt unless a specific act of Congress subjects it to the state's taxing authority.
Notes
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