Statute 13 314

13-314. Nonresident property owner, defined.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.Source Laws 1973, LB 344, § 5; Laws 1974, LB 655, § 5; R.S.1943, (1983), § 18-1220.