350 Neb. Admin. Code, ch. 41, § 007

Current through September 17, 2024
Section 350-41-007 - HOSPITALS
007.01 Any hospital which provides buildings or office space to anyone engaged in private business shall collect from the tenant sufficient rent to pay an in lieu of tax. Such hospital shall make the in lieu of tax payment to the county treasurer for distribution to the political subdivisions.
007.02 The county treasurer shall allocate the in lieu of tax payment to each political subdivision that could have levied upon the property had it not been exempt from property taxes. Each political subdivision shall receive a portion of the payment based upon its levy compared to the combined levy of all the subdivisions that could have levied against the property.
007.03 Space provided for supportive medical services to hospital patients shall be exempt from the in lieu of tax.
007.04 The assessor shall obtain information concerning the in lieu of taxes from the county treasurer and report such information as required by the Property Tax Administrator on the Certificate of Taxes Levied Report.

350 Neb. Admin. Code, ch. 41, § 007