The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.
Neb. Rev. Stat. § 77-1377
Statewide file of real property sales; creation; use
Applied in 1 court decision — leading case County of Webster v. Nebraska Tax Equal. & Rev. Comm. (2017)
Most recently applied in County of Webster v. Nebraska Tax Equal. & Rev. Comm. (May 2017)
Laws 1992, LB 734, § 1; Laws 1995, LB 490, § 144; Laws 2001, LB 170, § 17.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.