Nebraska Statutes
§ 77-1316.01 — Correction of tax rolls
Nebraska § 77-1316.01
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-1316.01 (Correction of tax rolls) 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. § 77-1316.01 (2026).
Text
The county assessor of any county shall, at any time, correct the tax rolls as provided in section 77-1613.02 for any real property listed on the assessment roll but omitted from the tax roll.
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Legislative History
Source: Laws 1921, c. 133, art. XI, § 6, p. 592; C.S.1922, § 5903; C.S.1929, § 77-1006; Laws 1939, c. 100, § 1, p. 457; C.S.Supp.,1941, § 77-1006; R.S.1943, § 77-518; Laws 1947, c. 250, § 11, p. 791; Laws 1949, c. 226, § 1, p. 631; R.S.1943, (1986), § 77-518; Laws 1997, LB 270, § 70.
Annotations: County board may equalize assessments of omitted property. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954). Under this section, county assessors are authorized to add omitted property to the tax rolls for the current year. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).
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 § 77-1316.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1316.01.