State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-123

77-123. Omitted property, defined.Omitted property means, for the current tax year, any taxable real property that was not assessed on March 19 and any taxable tangible personal property that was not assessed on May 1. Omitted property also means any taxable real or tangible personal property that was not assessed for any prior tax year. Omitted property does not include property exempt under subdivisions (1)(a) through (d) of section 77-202, listing errors of an item of property on the assessment roll of the county assessor, or clerical errors as defined in section 77-128. SourceLaws 1997, LB 270, § 6; Laws 1998, LB 1104, § 5; Laws 1999, LB 194, § 6; Laws 1999, LB 271, § 3; Laws 2004, LB 973, § 5.