(1) On or before March 19 of each year, the county assessor or county clerk shall make up an assessment roll of the taxable real property in the county, 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 or county clerk shall make up an assessment roll of the taxable real property in the county on or before March 25.
(2) The county assessor or county clerk shall enter in the proper column, opposite each respective parcel, the name of the owner thereof so far as he or she is able to ascertain the same. The assessment roll shall contain columns in which may be shown the number of acres or lots and the value thereof, the improvements and the value thereof, the total value of the acres or lots and improvements, and the improvements on leased lands and the value and owner thereof and such other columns as may be required.
Notes of Decisions
Watson Bros. Realty v. Cnty. of Douglas, 32 N.W.2d 763 (Neb. 1948).
· cites it 2× “By section 77-1303, R. S. 1943, the county clerk in counties having a populatioh of 200,000 or more was required on or before April 1, in detail which it is not necessary to set out here, to make up books, or unit valuation ledgers, for the assessment of real property.”
Cnty. of Douglas v. OEA Senior Citizens, Inc., 111 N.W.2d 719 (Neb. 1961).
“It is further pointed out that the county assessor, a party plaintiff in the action, was required annually in the manner provided by statute to supply “a list of the taxable lands and lots in his county.”
All. R.R. Cmty. Credit Union v. Cnty. of Box Butte, 503 N.W.2d 191 (Neb. 1993).
· cites it 2× “The county assessor or county clerk shall complete his or her revision of the assessment rolls and file with the county clerk on or before April 1 of each year a certificate indicating that such revision is complete.”
Cnty. of Sarpy v. Jansen Real Est. Co., 584 N.W.2d 824 (Neb. Ct. App. 1998).
· cites it 4× “Neb. Rev. Stat. § 77-1303 (Reissue 1990) provides that a county assessor shall prepare a list, ledger, or computer file of all taxable lands in the county.”
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