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2021 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-1335 - Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
Universal Citation:
NE Code § 77-1335 (2021)
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77-1335. Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
Upon the discovery of any error affecting the value of property valued by the Property Tax Administrator, within three years after the date value was certified to any county or three years after the date tax was distributed to any county, the Property Tax Administrator may recertify such value or redistribute such tax to the affected county.
Source
- Laws 2015, LB260, ยง 1.
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