Any county assessor, elected or appointed, who willfully neglects or refuses in whole or in part to perform the duties required by law in the assessment of property for taxation shall be answerable in damages to a political subdivision or any person thereby injured up to the limits of his or her official bond.
Neb. Rev. Stat. § 23-3209
Neglect of duty; damages
Laws 1903, c. 73, § 27, p. 393; R.S.1913, § 6312; Laws 1921, c. 133, art
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.