2006 Nebraska Revised Statutes - § 77-1315.01 — Overvaluation or undervaluation; county assessor; report.
Section 77-1315.01Overvaluation or undervaluation; county assessor; report.
After March 19 and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property. The county board of equalization shall consider the report in accordance with section 77-1504.
The current year's assessed valuation of any real property shall not be changed by the county assessor after March 19 except by action of the Tax Equalization and Review Commission or the county board of equalization.
Source:
- Laws 1997, LB 270, § 69
Laws 1999, LB 194, § 18
Laws 2004, LB 973, § 21
Laws 2005, LB 261, § 3
Laws 2005, LB 283, § 1
~Revised Statutes Supplement, 2006
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