2006 Nebraska Revised Statutes - § 77-1316.01 — Correction of tax rolls.

Section 77-1316.01
Correction of tax rolls.

The county assessor of any county shall, at any time, correct the tax rolls as provided in section 77-1613.02 for any real property listed on the assessment roll but omitted from the tax roll.

Source:

Laws 1921, c. 133, art. XI, § 6, p. 592

C.S.1922, § 5903

C.S.1929, § 77-1006

Laws 1939, c. 100, § 1, p. 457

C.S.Supp.,1941, § 77-1006

R.S.1943, § 77-518

Laws 1947, c. 250, § 11, p. 791

Laws 1949, c. 226, § 1, p. 631

R.S.1943, (1986), § 77-518

Laws 1997, LB 270, § 70

Annotations:

County board may equalize assessments of omitted property. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).

Under this section, county assessors are authorized to add omitted property to the tax rolls for the current year. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).

~Reissue Revised Statutes of Nebraska