Nebraska Statutes 77-5029. County assessor; recertify county abstract; Property Tax Administrator; duties
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On or before June 5 of each year, the county assessor of any county adjusted by an order of the commission shall recertify the county abstract of assessment to the Property Tax Administrator. On or before August 1 of each year, the Property Tax Administrator shall certify to the commission that any order issued pursuant to sections 77-5023 to 77-5028 was or was not implemented by the county assessor as of June 1 of each year pursuant to section 77-1315. The Property Tax Administrator shall audit the records of the county assessor to determine whether the orders were implemented.
Source
- Laws 1992, LB 1063, § 62;
- Laws 1992, Second Spec. Sess., LB 1, § 60;
- Laws 1993, LB 734, § 46;
- Laws 1995, LB 452, § 15;
- R.S.1943, (1996), § 77-509.01;
- Laws 1997, LB 397, § 47;
- Laws 2006, LB 808, § 45.
Terms Used In Nebraska Statutes 77-5029
- 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
- Year: shall mean calendar year. See Nebraska Statutes 49-801