§ 77-115 — County assessor, defined.


Section 77-115
County assessor, defined.

County assessor includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. In counties in which the state has assumed the assessment function, the Property Tax Administrator or his or her designee performs the duties of the county assessor.


Source:
    Laws 1987, LB 508, § 2

    Laws 1990, LB 821, § 41

    Laws 2000, LB 968, § 24

    Laws 2003, LB 292, § 5

Cross References:
    County clerk acting as ex officio county assessor,see section 23-3203.



~Reissue Revised Statutes of Nebraska