Nebraska Statutes

§ 77-1377 — Statewide file of real property sales; creation; use

Nebraska·Ch. 77 Revenue and Taxation
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)
6 case citations

Legislative History

Source: Laws 1992, LB 734, § 1; Laws 1995, LB 490, § 144; Laws 2001, LB 170, § 17.

Nearby Sections

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