State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-126

77-126. Assessment, defined.Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll. SourceLaws 1997, LB 270, § 9; Laws 2003, LB 292, § 6.