Terms Used In Nebraska Statutes 77-128

• Clerical error: means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuation to political subdivisions. See Nebraska Statutes 77-128
• Parcel: means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. See Nebraska Statutes 77-132
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.