(1) All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment unless the property is damaged real property as defined in section 77-1307, in which case the assessed value for the damaged real property shall be adjusted as provided in sections 77-1307 to 77-1309.
(2) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall provide notice of preliminary valuations to real property owners on or before January 15 of each year. Such notice shall be (a) mailed to the taxpayer or (b) published on a website maintained by the county assessor or by the county.
(3) The county assessor shall complete the assessment of real property on or before March 19 of each year, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall complete the assessment of real property on or before March 25 of each year.
Notes of Decisions
State Ex Rel. Douglas v. Herrington, 294 N.W.2d 330 (Neb. 1980).
· cites it 8× “The trial court concluded that “revalue,” as used in § 77-1350(1), refers to the existing duty to determine the actual value of property *520 for the current year pursuant to Neb.”
Xerox Corp. v. Karnes, 350 N.W.2d 566 (Neb. 1984).
· cites it 9× “Xerox Corporation (Xerox) brought this action for *729 a declaratory judgment to determine the constitutionality of Neb. Rev. Stat. § 77-1301 (Reissue 1981) and its interpretation by the Tax Commissioner and the Nebraska Department of Revenue.”
Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024).
· cites it 3× “As the Board notes, we have previously held that the value of property under a prior assessment is not admissible to prove the value of real estate under a subsequent assessment. 33 For example, in DeVore v.”
Xerox Corp. v. Karnes, 380 N.W.2d 277 (Neb. 1986).
· cites it 5× “This was an action by Xerox Corporation for a declaratory judgment to determine the constitutionality of the 1980 amendment to Neb. Rev. Stat. § 77-1301 (Reissue 1981).”
Midwest Popcorn Co. v. Johnson, 43 N.W.2d 174 (Neb. 1950).
· cites it 7× “This is a suit in equity for a declaratory judgment determining the constitutionality of the Tax Appraisal Board Act, sections 77-1301 and 77-2501 to 77-2510, R.”
Le Dioyt v. Cnty. of Keith, 74 N.W.2d 455 (Neb. 1956).
· cites it 6× “” Insofar as important here, section 77-1301, R. R. S. 1943, provided in part: “In all counties having a popula *626 tion of not more than two hundred thousand population the county board of each county may, at its discretion, employ not more than three residents of the county…”
Gamboni v. Cnty. of Otoe, 67 N.W.2d 489 (Neb. 1954).
· cites it 2× “Authority for the county board to establish such a committee is provided by section 77-1301, R. R. S. 1943. On June 14, 1951, this committee reportéd to the county board that on May 1, 1951, it had received bids on the reappraisal work of the county and recommended the county…”
Watson Bros. Realty v. Cnty. of Douglas, 32 N.W.2d 763 (Neb. 1948).
· cites it 4× “Section 77-1301, R. S. 1943, made provision for the assessment of all real property in the state subject to assessment for taxation as of April 1 of each even-numbered year.”
— Neb. Rev. Stat. § 77-1301(1) — 3 cases
Xerox Corp. v. Karnes, 350 N.W.2d 566 (Neb. 1984).
“Xerox Corporation (Xerox) brought this action for *729 a declaratory judgment to determine the constitutionality of Neb. Rev. Stat. § 77-1301 (Reissue 1981) and its interpretation by the Tax Commissioner and the Nebraska Department of Revenue.”
Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024).
“As the Board notes, we have previously held that the value of property under a prior assessment is not admissible to prove the value of real estate under a subsequent assessment. 33 For example, in DeVore v.”
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