Nebraska Code § 77-7303

Terms, defined.
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For purposes of the School District Property Tax Relief Act:
(1) School district has the same meaning as in section 79-101; and
(2) School district taxes means property taxes levied on real property in this state by a school district or multiple-district school system, excluding any property taxes levied for bonded indebtedness and any property taxes levied as a result of an override of limits on property tax levies approved by voters pursuant to section 77-3444.

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