Nebraska Statutes 77-3506.02. County assessor; duties
After county board of equalization action pursuant to sections 77-1502 to 77-1504.01 and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the current year for purposes of sections 77-3507 and 77-3508.
Terms Used In Nebraska Statutes 77-3506.02
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- 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.
- Year: shall mean calendar year. See Nebraska Statutes 49-801
The county assessor shall determine the current average assessed value of single-family residential property from all real property records containing dwellings, mobile homes, and duplexes all of which are designed for occupancy as single-family residential property and any associated land not to exceed one acre.
The county assessor shall also report to the Department of Revenue the computed exempt amounts pursuant to section 77-3501.01.