Statute 46 511

46-511. Land or property, defined.Wherever the terms land or property are used in sections 46-501 to 46-573 with reference to benefits, appraisals, assessments, or taxes, public corporations shall as political entities, according to benefits received, be considered as included in such reference in the same manner as land or property.Source Laws 1947, c. 173, § 2(9), p. 526.