§ 77-126 — Assessment, defined.

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Section 77-126
Assessment, defined.

Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.
Source:
    Laws 1997, LB 270, § 9

    Laws 2003, LB 292, § 6



~Reissue Revised Statutes of Nebraska