42-17055. Public inspection of values used in
computing levy limitation


A. On or before February 15 of the tax year, the governing body of each county,
city, town, community college district and fire district shall make available for public
inspection the values determined in each numbered paragraph of section 42-17051,
subsection A and in section 48-807.


B. The property tax oversight commission shall not alter the values that have been
determined and made available for public inspection under this section unless the county
assessor transmits and certifies new values to the governing body. The new values shall
be made available for public inspection on the request of any individual.