Nebraska § 77-3506.02 County assessor; duties

Nebraska Statutes

§ 77-3506.02 — County assessor; duties

Nebraska § 77-3506.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3506.02 (County assessor; duties) 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. § 77-3506.02 (2026).

Text

After county board of equalization action pursuant to sections  77-1502  to  77-1504.01  and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the current year for purposes of sections  77-3507  and  77-3508 .
The county assessor shall determine the current average assessed value of single-family residential property from all real property records containing dwellings, mobile homes, and duplexes all of which are designed for occupancy as single-family residential property and any associated land not to exceed one acre.
The county assessor shall also report to the Department of Revenue the computed exempt amounts pursuant to section  77-3501.01 .

Free access — add to your briefcase to read the full text and ask questions with AI

After county board of equalization action pursuant to sections 77-1502 to 77-1504.01 and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the current year for purposes of sections 77-3507 and 77-3508 .
The county assessor shall determine the current average assessed value of single-family residential property from all real property records containing dwellings, mobile homes, and duplexes all of which are designed for occupancy as single-family residential property and any associated land not to exceed one acre.
The county assessor shall also report to the Department of Revenue the computed exempt amounts pursuant to section 77-3501.01 .