42-17053. Estimate of personal property tax
roll


A. When a tax rate is to be determined and taxes are levied, the county assessor
shall make an estimate of the personal property to be added to the tax roll for purposes
of computing the property tax rates pursuant to section 42-17151.


B. The estimate shall be at least equal to the prior year's taxable personal
property value, except that if the assessor has verifiable information that an item or
items on the personal property tax roll during the current tax year will not be in the
county during the next tax year, the assessor shall not include that item or items in the
estimate under this section.