Nebraska Revised Statutes

Neb. Rev. Stat. § 77-131 (2026)

Taxable value, defined

✓ current as of July 2026

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Taxable value shall be as described in section 77-201 and shall have the same meaning as assessed value.

Notes of Decisions

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

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Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024). · cites it 2× “However, in or around 2012, the Assessor ceased classi- fying irrigated grassland separately and incorporated it within a classification that encompassed “whatever was irrigated.”

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