Nebraska Statutes
§ 77-1377 — Statewide file of real property sales; creation; use
Nebraska § 77-1377
JurisdictionNebraska
Ch. 77Revenue and Taxation
This text of Nebraska § 77-1377 (Statewide file of real property sales; creation; use) 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. § 77-1377 (2026).
Text
The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.
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Related
County of Webster v. Nebraska Tax Equal. & Rev. Comm.
296 Neb. 751 (Nebraska Supreme Court, 2017)
Legislative History
Source: Laws 1992, LB 734, § 1; Laws 1995, LB 490, § 144; Laws 2001, LB 170, § 17.
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 § 77-1377, Counsel Stack Legal Research, https://law.counselstack.com/statute/ne/77-1377.