Nebraska § 77-1331 Property Tax Administrator; tax records; duties

Nebraska Statutes

§ 77-1331 — Property Tax Administrator; tax records; duties

Nebraska·Ch. 77 Revenue and Taxation

Pursuant to rules and regulations, the Property Tax Administrator shall, on or before July 1, 2007, develop, maintain, and enforce a uniform statewide structure for record identification codes, property record cards, property record files, and other administrative reports required for the administration of the property assessment process. The Property Tax Administrator shall not require the use of specific computer software or hardware if an existing system produces data and reports in compliance with the rules and regulations of the Tax Commissioner.

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Pursuant to rules and regulations, the Property Tax Administrator shall, on or before July 1, 2007, develop, maintain, and enforce a uniform statewide structure for record identification codes, property record cards, property record files, and other administrative reports required for the administration of the property assessment process. The Property Tax Administrator shall not require the use of specific computer software or hardware if an existing system produces data and reports in compliance with the rules and regulations of the Tax Commissioner.

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Legislative History

Source: Laws 1969, c. 622, § 7, p. 2514; Laws 1971, LB 155, § 1; Laws 1995, LB 490, § 127; Laws 2000, LB 968, § 46; Laws 2005, LB 263, § 10; Laws 2007, LB334, § 67.