Terms Used In Nebraska Statutes 77-129

• 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. See Nebraska Statutes 77-126
• Assessment roll: means a complete and verified list of all real property and the taxable tangible personal property in a county and the associated assessments as defined in section 77-126. See Nebraska Statutes 77-129
• Personal property: All property that is not real property.
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.