NEBRASKA STATUTES AND CODES
77-126 Assessment, defined.
77-126. Assessment, defined.Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll. SourceLaws 1997, LB 270, § 9; Laws 2003, LB 292, § 6.
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