Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
Inheritance tax; appraisement; county judge as appraiser.
Neb. Rev. Stat. § 77-2021 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2021