77-1211. Tangible personal property brought into state after December 31 and prior to July 1; where listed and assessed.

When any person brings taxable tangible personal property into this state or into one county thereof from another county after 12:01 a.m. on January 1 and prior to July 1 in any year, it shall be the duty of the owner, within thirty days after July 1, to list and return such property for taxation for the current tax year unless he or she shows to the county assessor under oath and by producing a copy of the listing or assessment duly certified to by the proper officer of the state or county that the property was listed for taxation for the current tax year in some other county in this state or in some other state or territory of the United States or that such property has been received by him or her in exchange for money or property already listed for taxation for the current tax year. The county assessor shall at once assess such property and shall enter the same on the tax roll.

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Annotations

Colonies of honeybees which were not in existence on January 1, which are brought into Nebraska from another state before July 1, are not subject to assessment in Nebraska where their progenitors were taxed for that year in another state. Knoefler Honey Farms v. County of Sherman, 196 Neb. 435, 243 N.W.2d 760 (1976).

Industrial Development Act of 1961 did not subject property to taxation to same extent as this section. State ex rel. Meyer v. County of Lancaster, 173 Neb. 195, 113 N.W.2d 63 (1962).

This section has no application to the listing and assessing of motor vehicles. Peterson v. Hancock, 166 Neb. 637, 90 N.W.2d 298 (1958).

Under former act to avoid assessment of property found in possession of party between April 1 and July 1, showing must be made that property has been already assessed or obtained in exchange for property listed. Courtright v. Dodge County, 94 Neb. 669, 144 N.W. 241 (1913).