77-1374 Improvements on leased public lands; assessment; collection of tax.
77-1374. Improvements on leased public lands; assessment; collection of tax.Improvements on leased public lands shall be assessed, together with the value of the lease, to the owner of the improvements as real property. On or before March 1, following any construction thereof or any change in the improvements made on or before January 1, the owner of the improvements shall file with the county assessor an assessment application on a form prescribed by the Tax Commissioner. The taxes imposed on the improvements shall be collected in the same manner as in all other cases of collection of taxes on real property. SourceLaws 1903, c. 73, § 35, p. 396; R.S.1913, § 6320; C.S.1922, § 5921; C.S.1929, § 77-1408; R.S.1943, § 77-1209; Laws 1963, c. 447, § 1, p. 1471; Laws 1974, LB 969, § 1; Laws 1987, LB 508, § 30; R.S.1943, (1990), § 77-1209; Laws 1992, LB 1063, § 111; Laws 1992, Second Spec. Sess., LB 1, § 84; Laws 1997, LB 270, § 82; Laws 2007, LB334, § 76.AnnotationsCited in background discussion relating to ownership of improvements on school lands. State v. Rosenberger, 187 Neb. 726, 193 N.W.2d 769 (1972).Under facts in this case improvements on Missouri River port and terminal area held to be owned by city of Omaha and not taxable. Sioux City & New Orleans Barge Lines, Inc. v. Board of Equalization of Douglas County, 186 Neb. 690, 185 N.W.2d 866 (1971).Improvements placed on leased public land are assessed to owner of the improvements. Banks v. State, 181 Neb. 106, 147 N.W.2d 132 (1966).Leased public lands means lands belonging to public which have been leased as authorized by law. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955).Property of this description is to be listed in the locality where it is found. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918); Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916).Lessee's interest in housing project constructed on land owned by federal government was subject to taxation. Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956).