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

Neb. Rev. Stat. § 77-1613 (2026)

Tax list; preparation; when and by whom; form and contents

✓ current as of July 2026
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After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of the lands, number of acres and value, number of city and village lots and their value, taxable value of taxable personal property, delinquent taxes of previous years, the amount of taxes due on the day the first installment becomes due, and the amount of delinquent taxes due on the day the second installment thereof becomes due, as provided by law, in the event the taxpayer elects to pay taxes in two equal semiannual installments.

Notes of Decisions
Cited in 3 cases, 1987–1998 · leading case: Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991).
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Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991). · cites it 4× “See Neb.Rev.Stat. § 77-1613 (Reissue 1990). Such tax lists must, for personal property, be delivered to the county treasurer on or before November 1.”
Indian Hills Cmty. Church v. Cnty. Bd. of Equalization, 412 N.W.2d 459 (Neb. 1987). · cites it 2× “03(2), and the county’s failure to prepare a tax list “into a suitable book,” see Neb. Rev. Stat. § 77-1613 (Reissue 1986), operate as a dispensation from compliance with the application requirement found in §§ 77-202.”
Cnty. of Sarpy v. Jansen Real Est. Co., 584 N.W.2d 824 (Neb. Ct. App. 1998). · cites it 2× “Neb. Rev. Stat. § 77-1613 (Reissue 1990) provides that after the levy is made, the assessor shall transcribe the assessment into a suitable book.”
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