13-509 County assessor; certify taxable value; when. - Nebraska Statutes

13-509. County assessor;certify taxable value; when.(1) On or before August20 of each year, the county assessor shall certifyto each governing body or board empowered to levy or certify a tax levy thecurrent taxable value of the taxable real and personal property subject tothe applicable levy. Currenttaxable value for real property shall mean the value established by the countyassessor and equalized by the county board of equalization and the Tax Equalizationand Review Commission. Current taxable value for tangible personal propertyshall mean the net book value reported by the taxpayer and certified by thecounty assessor.(2) The valuation of any real and personal property annexedby a political subdivision on or after August 1 shall be considered in thetaxable valuation of the annexing political subdivision the following year. SourceLaws 1977, LB 391, § 3; Laws 1979, LB 187, § 256; Laws 1984, LB 835, § 1; R.S.Supp.,1986, § 23-927.01; Laws 1991, LB 829, § 1; Laws 1992, LB 1063, § 5; Laws 1992, Second Spec. Sess., LB 1, § 5; Laws 1993, LB 734, § 20; Laws 1994, LB 902, § 12; Laws 1995, LB 452, § 3; Laws 1997, LB 271, § 12; Laws 1997, LB 397, § 2; Laws 1998, LB 306, § 3; Laws 1999, LB 194, § 1; Laws 1999, LB 813, § 1; Laws 2005, LB 261, § 1; Laws 2009, LB166, § 2; Laws 2010, LB1071, § 1.Operative Date: July 15, 2010