2006 Nebraska Revised Statutes - § 77-2019 — Inheritance tax; appraisal; appointment of appraisers.

Section 77-2019
Inheritance tax; appraisal; appointment of appraisers.
Section 77-2019

In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed.

Source:

Laws 1901, c. 54, § 11, p. 418

Laws 1907, c. 104, § 1, p. 359

R.S.1913, § 6632

Laws 1915, c. 113, § 1, p. 262

C.S.1922, § 6163

C.S.1929, § 77-2211

R.S.1943, § 77-2019

Laws 1949, c. 242, § 2, p. 657

Laws 1976, LB 585, § 16

Laws 1987, LB 601, § 9

Laws 1990, LB 1153, § 63

Laws 1991, LB 203, § 57

Laws 1994, LB 1107, § 50

Laws 2006, LB 778, § 72.

~ Revised Statutes Cumulative Supplement, 2006