The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.
Statewide file of real property sales; creation; use.
Neb. Rev. Stat. § 77-1377 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-1377