Nebraska Statutes 77-202.10. Cemetery organization; period of exemption; annual review
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Any real property exemption granted to a cemetery organization shall remain in effect without reapplication unless disqualified by change of ownership or use. On or before August 1 the county assessor shall annually make a review of the ownership and use of all cemetery real property and report such review to the county board of equalization.
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Terms Used In Nebraska Statutes 77-202.10
- County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.