Nebraska § 77-1613.04 Assessment roll and tax list; corrections

Nebraska Statutes

§ 77-1613.04 — Assessment roll and tax list; corrections

Nebraska § 77-1613.04

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1613.04 (Assessment roll and tax list; corrections) 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. § 77-1613.04 (2026).

Text

The county assessor after July 25, or after August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section  77-1502 , and with approval of the county board of equalization shall correct the assessment roll and the tax list, if necessary, in the case of a clerical error as defined in section  77-128  that results in a change in the value of the real property. Clerical errors that do not result in a change of value on the assessment roll may be corrected at any time by the county assessor. All corrections to the tax list shall be made as provided in section  77-1613.02 .

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The county assessor after July 25, or after August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502 , and with approval of the county board of equalization shall correct the assessment roll and the tax list, if necessary, in the case of a clerical error as defined in section 77-128 that results in a change in the value of the real property. Clerical errors that do not result in a change of value on the assessment roll may be corrected at any time by the county assessor. All corrections to the tax list shall be made as provided in section 77-1613.02 .