The county assessor shall prepare and file the annual inventory statement with the county board of his county with respect to all the county personal property in his custody or possession as provided in sections 23-346 to 23-350.
County assessor; duty to file annual inventory of county personal property.
Neb. Rev. Stat. § 77-1312 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-1312