Nebraska Statutes 77-1316.01. Correction of tax rolls
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The county assessor of any county shall, at any time, correct the tax rolls as provided in section 77-1613.02 for any real property listed on the assessment roll but omitted from the tax roll.
Terms Used In Nebraska Statutes 77-1316.01
- 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
- 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.