§ 77-202.10 — Cemetery organization; period of exemption; annual review.
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Cemetery organization; period of exemption; annual review.
Any real property exemption granted to a cemetery organization shall remain in effect without reapplication unless disqualified by change of ownership or use. On or before August 1 the county assessor shall annually make a review of the ownership and use of all cemetery real property and report such review to the county board of equalization.
Source:
- Laws 1997, LB 270, § 17
~Reissue Revised Statutes of Nebraska