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.
Neb. Rev. Stat. § 77-126
Assessment, defined
Applied in 2 court decisions — leading case Pittman v. Sarpy County Board of Equalization (1999)
Most recently applied in Cain v. Custer Cty. Bd. of Equal. (January 2024)
Laws 1997, LB 270, § 9; Laws 2003, LB 292, § 6.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.