2006 Nebraska Revised Statutes - § 77-1233.02 — Personal property tax returns; county assessor; duties.
Section 77-1233.02Personal property tax returns; county assessor; duties.
The county assessor with the aid of his or her deputy and assistants shall carefully examine, check, and verify all personal property tax returns. The assessor may make such investigation, examination, and inspection of the property set out in a return and examine under oath the person making the return as to his or her books, records, and papers in order to enable the assessor to determine that all taxable tangible personal property of the taxpayer is listed for taxation at its net book value.
Source:
- Laws 1947, c. 250, § 39, p. 804
Laws 1987, LB 508, § 9
R.S.Supp.,1988, § 77-409
Laws 1990, LB 821, § 45
Laws 1992, LB 1063, § 101
Laws 1992, Second Spec. Sess., LB 1, § 74
Laws 1997, LB 270, § 52
~Reissue Revised Statutes of Nebraska
Disclaimer: These codes may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.