Neb. Rev. Stat. § 77-102 : — REVENUE AND TAXATIONDEFINITIONS —102 - Property, defined TEXT PDF The word property includes every kind of property, tangible or intangible, subject to ownership. Neb. Rev. Stat. § 77-102 Laws 1903, c. 73, § 3, p. 389; R.S.1913, § 6291; Laws 1921, c. 133, art. I, § 1, p. 545; C.S.1922, § 5808; C.S.1929, § 77-101; R.S.1943, § 77-102.