Nebraska Statutes
§ 77-126 — Assessment, defined
Nebraska·Ch. 77 Revenue and Taxation
Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.
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Related
Pittman v. Sarpy County Board of Equalization
603 N.W.2d 447 (Nebraska Supreme Court, 1999)
Cain v. Custer Cty. Bd. of Equal.
315 Neb. 809 (Nebraska Supreme Court, 2024)
Legislative History
Source: Laws 1997, LB 270, § 9; Laws 2003, LB 292, § 6.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
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Definitions, where found§ 77-1010
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