Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1377 (2026)

Statewide file of real property sales; creation; use

✓ current as of July 2026
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The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.

Notes of Decisions
Cited in 1 case, 2017–2017 · leading case: Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017).
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Cnty. of Webster v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 751 (Neb. 2017). · cites it 3× “10 See, Neb. Rev. Stat. § 77-1377 (Reissue 2009); 350 Neb.”
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