§ 77-1303 — Assessment roll

Nebraska § 77-1303

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

(1) On or before March 19 of each year, the county assessor
or county clerk shall make up an assessment roll of the taxable real property
in the county, 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,
the county assessor or county clerk shall make up an assessment roll of the
taxable real property in the county on or before March 25.
(2) The county assessor or county clerk shall enter in the
proper column, opposite each respective parcel, the name of the owner thereof
so far as he or she is able to ascertain the same. The assessment roll shall
contain columns in which may be shown the number of acres or lots and the
value thereof, the improvements and the value thereof, the total value of
the acres or lots and improvements, and the improvements on leased lands and
the value and owner thereof and such other columns as may be required.

Legislative History

Source: Laws 1903, c. 73, § 106, p. 422; Laws 1905, c. 111, § 1, p. 510; R.S.1913, § 6421; Laws 1919, c. 137, § 1, p. 314; C.S.1922, § 5956; C.S.1929, § 77-1602; Laws 1943, c. 175, § 1, p. 609; R.S.1943, § 77-1303; Laws 1945, c. 189, § 1, p. 583; Laws 1947, c. 250, § 22, p. 795; Laws 1947, c. 251, § 32, p. 824; Laws 1951, c. 264, § 1, p. 892; Laws 1953, c. 270, § 2, p. 893; Laws 1955, c. 288, § 20, p. 915; Laws 1959, c. 355, § 21, p. 1265; Laws 1979, LB 187, § 204; Laws 1981, LB 179, § 10; Laws 1987, LB 508, § 42; Laws 1988, LB 842, § 1; Laws 1992, LB 1063, § 118; Laws 1992, Second Spec. Sess., LB 1, § 91; Laws 1997, LB 270, § 65; Laws 1999, LB 194, § 16; Laws 2004, LB 973, § 19; Laws 2005, LB 263, § 7; Laws 2011, LB384, § 7. Annotations: County assessor is required annually to supply a list of the taxable lands and lots in the county. County of Douglas v. OEA Senior Citizens, Inc., 172 Neb. 696, 111 N.W.2d 719 (1961). Continued assessment of portion of tract of land under contract of sale, in the name of vendor, along with other land in tract at one aggregate amount, does not render entire tax based thereon void. Haarmann Vinegar & Pickle Co. v. Douglas County, 122 Neb. 643, 241 N.W. 117 (1932). The presumption of law is that officer making assessment performed his full duty. Pettibone v. Fitzgerald, 62 Neb. 869, 88 N.W. 143 (1901). Assessment of real estate in name of rightful owner is not essential to validity of tax. Carman v. Harris, 61 Neb. 635, 85 N.W. 848 (1901). Tax is void for uncertainty which is assessed and levied against an entire city lot under the description part of lot 5, in block 41. Spiech v. Tierney, 56 Neb. 514, 76 N.W. 1090 (1898). Description is sufficient if it affords notice and protects owner's rights, and it need not refer to plat in city. Kershaw v. Jansen, 49 Neb. 467, 68 N.W. 616 (1896). A county assessor shall prepare a list, ledger, or computer file of all taxable lands in the county. This list shall include in one description all contiguous lots in the same tract or block which belong to one owner. The real estate tax list shall show the name of the owner and shall contain columns in which may be shown the number of acres, the value of the land, the improvements, and the total value. The tax list must be under the separate owner's name, and after the levy is made, the list must show delinquent taxes. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).