US Laws, Codes, Statutes & Cases

(1) Not later than December 1, 2004, and every fourth December 1 thereafter, the county assessor of each county shall file with the Property Tax Administrator and the county board a report specifying the following information for the then current year:

(a) The legal description and owner of all property owned by the state or a governmental subdivision of the state; and

(b) The legal description and owner of all property subject to taxation pursuant to sections 77-202.11 and 77-202.12.

(2) The Department of Property Assessment and Taxation shall use the information reported in subdivision (1)(b) of this section to create and maintain a data base of the information that is available to the public on the web site of the department. The data base shall be searchable by legal description, owner, and tax status.

Laws 2004, LB 644, § 1