# Neb. Rev. Stat. § 13-314: View Statute 13-314

> Nebraska · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-314

## Section

- **Citation:** Neb. Rev. Stat. § 13-314
- **Heading:** View Statute 13-314
- **Jurisdiction:** Nebraska
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NE Code / Chapter 13 / Section 13-314

## Text

The term nonresident property owner as used in sections 13-310 to 13-314 shall mean any person or corporation whose residence and mailing address as shown on the current tax rolls is outside the boundaries of the county and who is a record owner of property within the boundaries of the political subdivision, except any city of the metropolitan class, special assessment district, or taxing district involved.

Laws 1973, LB 344, § 5;

Laws 1974, LB 655, § 5;

R.S.1943, (1983), § 18-1220.

## Nearby sections

- [Neb. Rev. Stat. § 13-301 View Statute 13-301](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-301.md)
- [Neb. Rev. Stat. § 13-303 View Statute 13-303](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-303.md)
- [Neb. Rev. Stat. § 13-306 View Statute 13-306](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-306.md)
- [Neb. Rev. Stat. § 13-307 View Statute 13-307](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-307.md)
- [Neb. Rev. Stat. § 13-308 View Statute 13-308](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-308.md)
- [Neb. Rev. Stat. § 13-309 View Statute 13-309](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-309.md)
- [Neb. Rev. Stat. § 13-311 View Statute 13-311](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-311.md)
- [Neb. Rev. Stat. § 13-312 View Statute 13-312](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-312.md)
- [Neb. Rev. Stat. § 13-313 View Statute 13-313](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-313.md)
- [Neb. Rev. Stat. § 13-314 View Statute 13-314](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-314.md)
- [Neb. Rev. Stat. § 13-316 View Statute 13-316](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-316.md)
- [Neb. Rev. Stat. § 13-317 View Statute 13-317](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-317.md)
- [Neb. Rev. Stat. § 13-319 View Statute 13-319](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-319.md)
- [Neb. Rev. Stat. § 13-320 View Statute 13-320](https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-320.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NE_C13_S13-314. Check the current official text before relying on it. Not legal advice.