Nebraska § 77-1233.02 Taxable tangible personal property tax returns; county assessor; duties

Nebraska Statutes

§ 77-1233.02 — Taxable tangible personal property tax returns; county assessor; duties

Nebraska § 77-1233.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1233.02 (Taxable tangible personal property tax returns; county assessor; duties) 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. § 77-1233.02 (2026).

Text

The county assessor with the aid of his or her deputy and assistants shall carefully examine, check, and verify all taxable tangible personal property tax returns. The assessor may make such investigation, examination, and inspection of the property set out in a return and examine under oath the person making the return as to his or her books, records, and papers in order to enable the assessor to determine that all taxable tangible personal property of the taxpayer is listed for taxation at its net book value.

Free access — add to your briefcase to read the full text and ask questions with AI

The county assessor with the aid of his or her deputy and assistants shall carefully examine, check, and verify all taxable tangible personal property tax returns. The assessor may make such investigation, examination, and inspection of the property set out in a return and examine under oath the person making the return as to his or her books, records, and papers in order to enable the assessor to determine that all taxable tangible personal property of the taxpayer is listed for taxation at its net book value.

Legislative History

Source: Laws 1947, c. 250, § 39, p. 804; Laws 1987, LB 508, § 9; R.S.Supp.,1988, § 77-409; Laws 1990, LB 821, § 45; Laws 1992, LB 1063, § 101; Laws 1992, Second Spec. Sess., LB 1, § 74; Laws 1997, LB 270, § 52; Laws 2008, LB965, § 9.