Nebraska Revised Statutes

Neb. Rev. Stat. § 77-126 (2026)

Assessment, defined

✓ current as of July 2026

Find cases: SyfertCases citing this section NE-LEGnebraskalegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

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.

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 1999–2024 · leading case: Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024).

Sort: Relevance Newest Treatment

Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024). · cites it 2× “” 8 Special valuation is also defined by statute, 9 but is not discussed further here because special valuation is not at issue in this case.”

Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). · cites it 2× “” The term “assessment” is defined in Neb. Rev. Stat. § 77-126 (Cum. Supp. 1998) as “the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable or assessed value, and placing it on the…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.