Undervalued and overvalued property means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized.
Undervalued and overvalued property, defined.
Neb. Rev. Stat. § 77-124 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-124