42-13002. Relationship between department and
county assessors


A. The department shall:


1. Exercise general supervision over county assessors in administering the property
tax laws to ensure that all property is uniformly valued for property tax purposes.


2. Prescribe forms to be used by county assessors for:


(a) Listing and valuing property for tax purposes.


(b) Reporting changes in valuations.


(c) Such other purposes as the department may require under this title.


3. Assist county assessors:


(a) In maintaining uniform maps and records.


(b) In placing on the rolls the valuations determined under this chapter.


(c) To assure a uniform valuation of all property throughout the state for property
tax purposes, including providing the services of department personnel to the
assessors. The department may charge to the county the costs of department personnel
provided to that county.


4. Compile and report to the governor, the president of the senate and the speaker
of the house of representatives the processes and procedures used by each county to
identify and reclassify property that is rented while classified as class three. The
report shall be submitted by November 15 each year and shall also contain the following
information:


(a) The number of properties and the assessed valuation of properties reclassified
from class three to class four.


(b) The amount of payments of additional state aid to education avoided in the
previous fiscal year.


(c) Recommendations regarding improvements to establish uniform processes and
performance among the counties.


B. The department may:


1. Require the reclassification of property, if necessary.


2. Require information from the county assessor's office and the county treasurer's
office to verify compliance with the procedures prescribed by section 42-12052.


C. The director and county assessors shall meet at the state capitol, or at a place
designated by the director, at least twice each year to consider matters relating to
property taxation. The traveling expenses of assessors in attending these meetings shall
be paid by the respective counties.