Nebraska Statutes
§ 77-1311.01 — Valuation of property; rounding numbers
Nebraska § 77-1311.01
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-1311.01 (Valuation of property; rounding numbers) 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. § 77-1311.01 (2026).
Text
The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.
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Legislative History
Source: Laws 1987, LB 508, § 14; R.S.Supp.,1988, § 77-430; Laws 1990, LB 821, § 50; Laws 1992, LB 1063, § 119; Laws 1992, Second Spec. Sess., LB 1, § 92.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, definedCite This Page — Counsel Stack
Bluebook (online)
Nebraska § 77-1311.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1311.01.