Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Repealed. Laws 1977, LB 518, § 16.
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Repealed. Laws 1977, LB 518, § 16.
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Repealed. Laws 1977, LB 518, § 16.
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Repealed. Laws 1977, LB 518, § 16.
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Repealed. Laws 1971, LB 30, § 1.
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Neb. Rev. Stat. § 77-127 Tax district, defined.
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Tax district means an area within a county in which all of the taxable property is subject to property taxes at the same consolidated property tax rate.
Repealed. Laws 1971, LB 30, § 1.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Neb. Rev. Stat. § 77-128 Clerical error, defined.
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Clerical error means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuatio…
Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Repealed. Laws 1992, Second Spec. Sess., LB 1, § 181.
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Neb. Rev. Stat. § 77-129 Assessment roll, defined.
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Assessment roll means a complete and verified list of all real property and the taxable tangible personal property in a county and the associated assessments as defined in section 77-126. The assessment roll is described in section 77-1303.
Neb. Rev. Stat. § 77-130 Taxing official, defined.
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Taxing official means any federal, state, or local government officer or employee who is charged with the duty of auditing, assessing, equalizing, levying, computing, and collecting taxes.
Neb. Rev. Stat. § 77-1301 Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment.
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(1) All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment unless the property is damaged real property as defined in section 77-1307, in which case th…
Neb. Rev. Stat. § 77-1301.01 Appraisal; standards; establishment by Tax Commissioner; contracts; approval.
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The Tax Commissioner shall adopt and promulgate rules and regulations to establish standards for the appraisal of classes or subclasses of real property in a county. The standards established shall require that the appraisal shall be based upon the use of manuals developed pursua…
Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1969, c. 672, § 5.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1987, LB 508, § 50.
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Repealed. Laws 1987, LB 508, § 50.
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Repealed. Laws 1987, LB 508, § 50.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1997, LB 270, § 110.
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Repealed. Laws 1959, c. 370, § 6.
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Neb. Rev. Stat. § 77-1303 Assessment roll.
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(1) On or before March 19 of each year, the county assessor or county clerk shall make up an assessment roll of the taxable real property in the county, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decenn…
Repealed. Laws 1997, LB 270, § 110.
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Neb. Rev. Stat. § 77-1305 Certificate of assessment; contents; effect.
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The county assessor, when requested by any person, shall give a certificate of assessment of real property showing the amount, kind, location, and taxable value of property assessed, and such certificate shall be evidence of the legal assessment of such property for the year.
Repealed. Laws 1959, c. 370, § 6.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1306.01 Lands adjacent to rivers and streams; survey; report.
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In all counties where land ownership may from time to time be altered to add new lands to the tax rolls due to the activity of any river, stream, or other body of water along or bordering state lines, whether by accretion or avulsion, it shall be the duty of the county surveyor p…
Neb. Rev. Stat. § 77-1307 Damaged real property; legislative findings and declarations; terms, defined.
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(1) The Legislature finds and declares that fires, earthquakes, floods, tornadoes, and other events causing significant property damage occur with enough frequency in this state that provision should be made to grant property tax relief to owners of real property adversely affect…
Neb. Rev. Stat. § 77-1308 Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties.
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(1) If real property suffers significant property damage prior to July 1 of the current assessment year, the property owner shall file a report of the damaged real property with the county clerk of the county in which the property is located on or before July 15 of the current as…
Neb. Rev. Stat. § 77-1309 Damaged real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.
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(1) When the county board of equalization receives a report of damaged real property from the county assessor pursuant to section 77-1308, the county board of equalization shall adjust the assessed value of the damaged real property to its assessed value on the date it suffers si…
Neb. Rev. Stat. § 77-131 Taxable value, defined.
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Taxable value shall be as described in section 77-201 and shall have the same meaning as assessed value.