Nebraska Statutes 77-2019. Inheritance tax; appraisal; appointment of appraisers
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In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed.
Source
- Laws 1901, c. 54, § 11, p. 418;
- Laws 1907, c. 104, § 1, p. 359;
- R.S.1913, § 6632;
- Laws 1915, c. 113, § 1, p. 262;
- C.S.1922, § 6163;
- C.S.1929, § 77-2211;
- R.S.1943, § 77-2019;
- Laws 1949, c. 242, § 2, p. 657;
- Laws 1976, LB 585, § 16;
- Laws 1987, LB 601, § 9;
- Laws 1990, LB 1153, § 63;
- Laws 1991, LB 203, § 57;
- Laws 1994, LB 1107, § 50;
- Laws 2006, LB 778, § 72.
Terms Used In Nebraska Statutes 77-2019
- Magistrate: shall include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
- Magistrate shall: include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.