Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
Neb. Rev. Stat. § 77-2021
Inheritance tax; appraisement; county judge as appraiser
Applied in 1 court decision — leading case In re Hessler Living Trust (2023)
Most recently applied in In re Hessler Living Trust (February 2023)
Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2021.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.