Nebraska Statutes 77-1311.01. Valuation of property; rounding numbers
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The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.
Source
- Laws 1987, LB 508, § 14;
- R.S.Supp.,1988, § 77-430;
- Laws 1990, LB 821, § 50;
- Laws 1992, LB 1063, § 119;
- Laws 1992, Second Spec. Sess., LB 1, § 92.
Terms Used In Nebraska Statutes 77-1311.01
- 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.