It shall be the duty of the register of deeds, county clerk, county judge, clerk of the district court and all other county officers to assist the county assessor, in the examination of the records of their respective offices, and they shall give to the county assessor any information in their possession that will assist him in the assessment of property. Any county officer, who shall fail, neglect or refuse to perform any of the duties imposed upon him by this section, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in the sum of not less than fifty dollars nor more than five hundred dollars for each offense.

Source

  • Laws 1903, c. 73, § 144, p. 427;
  • R.S.1913, § 6429;
  • C.S.1922, § 5964;
  • C.S.1929, § 77-1610;
  • R.S.1943, § 77-1313.

Terms Used In Nebraska Statutes 77-1313

  • 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
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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