Nebraska § 77-123 Omitted property,
defined

Nebraska Statutes

§ 77-123 — Omitted property, defined

Nebraska § 77-123

Ch. 77Revenue and Taxation

This text of Nebraska § 77-123 (Omitted property, defined) 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. § 77-123 (2026).

Text

Omitted property means, for the current
tax year, (1) any
taxable real property that was not assessed on March 19, except beginning January 1, 2014, in any county with a
population of at least one hundred fifty thousand inhabitants according to
the most recent federal decennial census, any taxable real property that was
not assessed on March 25, and (2) any
taxable tangible personal property that was not assessed on May 1. Omitted
property also means any taxable real or tangible personal property that was
not assessed for any prior tax year. Omitted property does not include property
exempt under subdivisions (1)(a) through (d) of section  77-202 , listing errors
of an item of property on the assessment roll of the county assessor, or clerical
errors as defined in section  77-128 .

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Omitted property means, for the current
tax year, (1) any
taxable real property that was not assessed on March 19, except beginning January 1, 2014, in any county with a
population of at least one hundred fifty thousand inhabitants according to
the most recent federal decennial census, any taxable real property that was
not assessed on March 25, and (2) any
taxable tangible personal property that was not assessed on May 1. Omitted
property also means any taxable real or tangible personal property that was
not assessed for any prior tax year. Omitted property does not include property
exempt under subdivisions (1)(a) through (d) of section 77-202 , listing errors
of an item of property on the assessment roll of the county assessor, or clerical
errors as defined in section 77-128 .

Legislative History

Source: Laws 1997, LB 270, § 6; Laws 1998, LB 1104, § 5; Laws 1999, LB 194, § 6; Laws 1999, LB 271, § 3; Laws 2004, LB 973, § 5; Laws 2011, LB384, § 2.