77-2701.06. Annexed to real estate, defined.Annexed to real estate means attaching property to real estate so that (1) the property becomes real estate or (2) the installation or removal of the property requires specialized skills or tools and is performed or supervised by a recognized trade professional as determined by the Department of Revenue by rule and regulation.Source Laws 1993, LB 345, § 29; R.S.1943, (1996), § 77-2702.24; Laws 2003, LB 282, § 10.
Nebraska Legal Code