2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-126 - Assessment, defined.


NE Code § 77-126 (2012) What's This?
77-126. Assessment, defined.

Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.

Source
    Laws 1997, LB 270, § 9;
    Laws 2003, LB 292, § 6.

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