Abstract
I. Introduction
II. History and Philosophy of Property Tax Exemption
III. Authority for Exemptions
IV. History of Exemptions in Nebraska … A. From 1875 through 1900 … B. From 1901 through 1919 … C. From 1920 through 1929 … D. From 1930 to Present
V. Empirical Study … A. Nebraska County Assessors … 1. Results of the Survey … 2. General Comments … B. Survey of Other States … 1. States Requiring Annual Application for Exemption … 2. State Requiring Certification at Intervals of Longer Than One Year … C. Who Should Determine Exempt Status?
VI. Proposed Legislation
Recommended Citation
Richard E. Petrie and Roger A. Langenheim,
Tax Exempt Property in Nebraska: An Analysis of Methods to Control Exemptions,
39 Neb. L. Rev. 676
(1960)
Available at: https://digitalcommons.unl.edu/nlr/vol39/iss4/4