Vandenberg v. Butler County Board of Equalization, 796 N.W.2d 580 (Neb. Sup. Ct. 2011)

(irrigation well pump qualifies as trade fixture that is subject to personal property tax rather than a fixture that is taxed as real property under Neb. Rev. Stat. Sec. 77-105; pump comparable to other tangible personal property defined in statute that is used directly in "commercial, manufacturing, or processing activities conducted on real property"). 

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