When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.
Inheritance tax; appraisement; determination and assessment of tax.
Neb. Rev. Stat. § 77-2022 — under REVENUE AND TAXATION.
Neb. Rev. Stat. § 77-2022