2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-123 Omitted property, defined.

77-123. Omitted property, defined.

Omitted property means, for the current tax year, any taxable real property that was not assessed on March 19 and any taxable tangible personal property that was not assessed on May 1. Omitted property also means any taxable real or tangible personal property that was not assessed for any prior tax year. Omitted property does not include property exempt under subdivisions (1)(a) through (d) of section 77-202, listing errors of an item of property on the assessment roll of the county assessor, or clerical errors as defined in section 77-128.

Source

Laws 1997, LB 270, § 6;
Laws 1998, LB 1104, § 5;
Laws 1999, LB 194, § 6;
Laws 1999, LB 271, § 3;
Laws 2004, LB 973, § 5.