§ 76-304 — Appraisers; powers and duties

The appraisers shall jointly proceed at once, after service of said order on them, to view the real estate in question, and to assess the value of all lasting and valuable improvements on the same, made previous to the party's receiving actual notice as aforesaid of the adverse claim. They shall also assess the net annual value of the rents and profits, which the occupant or claimant has received after having received notice of the successful claimant's title by service of process, and they shall deduct the amount thereof from the estimated value of the improvements aforesaid. They shall also assess the value of the land in question at the time such occupant went into possession thereof, or such claimant commenced to pay the tax thereon as the case may be.

Legislative History

Source: Laws 1883, c. 59, § 4, p. 251; R.S.1913, § 6258; C.S.1922, § 5668; C.S.1929, § 76-304; R.S.1943, § 76-304. Annotations: Appraisers are required to make their appraisement from a view of the premises and have no authority to take testimony of witnesses. Lothrop v. Michaelson, 44 Neb. 633, 63 N.W. 28 (1895).