42-14153. Determining and reporting
valuation


A. On or before August 31 of each year the department shall find the full cash
value of the property of each property that is listed in section 42-14151 and that
operates in this state.


B. On or before November 30 the department shall transmit to the respective county
assessors:


1. The valuations of these properties in each taxing district.


2. An estimate of the net valuation of properties that are subject to voluntary
contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate
to estimate the amount of voluntary contributions to be received for the purpose of
finalizing budget and property tax levies pursuant to chapter 17 of this title.


C. The valuations required by this section are the values determined as of January
1 of the valuation year.