Nebraska § 23-3201 County assessor; elected; when; duties; county assessor, defined; additional salary for county clerk

Nebraska Statutes

§ 23-3201 — County assessor; elected; when; duties; county assessor, defined; additional salary for county clerk

Nebraska § 23-3201

Ch. 23County Government and Officers

This text of Nebraska § 23-3201 (County assessor; elected; when; duties; county assessor, defined; additional salary for county clerk) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 23-3201 (2026).

Text

Except as provided in section  22-417 , (1) each county having a population of more than three thousand five hundred inhabitants and having more than one thousand two hundred tax returns in any tax year shall have an elected county assessor and (2) each other county shall have an elected county assessor or shall have the county clerk serve as county assessor as determined by the registered voters of the county in accordance with section  32-519 .
The county assessor shall work full time and his or her office shall be separate from that of the county clerk except in counties which do not elect a full-time assessor.
For purposes of sections  23-3201  to  23-3210 , county assessor shall mean a county assessor or a county clerk who is the ex officio county assessor. For the performance of the 

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Except as provided in section 22-417 , (1) each county having a population of more than three thousand five hundred inhabitants and having more than one thousand two hundred tax returns in any tax year shall have an elected county assessor and (2) each other county shall have an elected county assessor or shall have the county clerk serve as county assessor as determined by the registered voters of the county in accordance with section 32-519 .
The county assessor shall work full time and his or her office shall be separate from that of the county clerk except in counties which do not elect a full-time assessor.
For purposes of sections 23-3201 to 23-3210 , county assessor shall mean a county assessor or a county clerk who is the ex officio county assessor. For the performance of the duties as county assessor, the county clerk shall receive such additional salary as may be fixed by the county board.

Legislative History

Source: Laws 1959, c. 85, § 1, p. 391; Laws 1961, c. 146, § 7, p. 428; R.S.1943, (1988), § 32-310.01; Laws 1990, LB 821, § 16; Laws 1992, LB 1063, § 19; Laws 1992, Second Spec. Sess., LB 1, § 19; Laws 1994, LB 76, § 544; Laws 1996, LB 1085, § 36. Cross References: Election and term, see section 32-519.