Section 350-10-005 - RECORD KEEPING005.01 Every county assessor must prepare and maintain a property record file which includes a property record card for each parcel in the county, including improvements on leased land. The property record file and property record card must be updated annually by the county assessor to reflect any changes made to the assessment information for the property.005.01A Each property record card must contain the following items: 005.01A(1) The legal description, which must be prepared using one of the following methods: government survey; lot number of a recorded plat; metes and bounds; or tax lot number. The legal description on the record card must be sufficiently complete so that the parcel can be located and identified. If a metes and bounds description is used, it must begin at a known point that can be readily identified and the description must close. If there are more than 160 characters in the legal description, a tax lot number system must be developed. If the county does not have a tax lot number system, pursuant to Neb. Rev. Stat. §§ 23-304 through 23-307, the county assessor will keep a copy of the complete legal description in the record file or in a reference book in his or her office;005.01A(2) The book and page number of the last deed of record during the past five years and any changes of record ownership including an area for noting splits or additions to the original parcel during the past five years.005.01A(3) The current record owner's name and mailing address. 005.01A(4) The address of the parcel if it is different from the owner's mailing address 005.01A(5) The cadastral map book and page numbers, or GIS reference number 005.01A(6) The current property classification code pursuant to REG-10-0045.02;005.01A(7) The tax district code as determined by the county005.01A(8) The current year and one or more prior years' history of the final assessed value of the land and improvements, except for real property that receives a property tax exemption 005.01B Each property record file must contain the following (if applicable): 005.01B(1) A picture of the improvements or main buildings005.01B(2) A sketch of the improvements or main buildings005.01B(3) A ground plan sketch or aerial photograph if there are multiple improvements in addition to the main structures005.01B(4) The school district codes as prescribed by the Nebraska Department of Revenue, Property Assessment Division005.01B(5) Four or more prior years' history of the final assessed value of land and improvements. Further, a complete history of each incremental adjustment or change made within an assessment year to the assessed value of the parcel must be recorded in the file, including the nature of the change and an indication of the assessment body or official ordering the change; 005.01B(6) Other codes created by the county assessor that are relevant to the specific parcel, such as coded expressions for the legal description, account numbers, or other identifiers; and 005.01B(7) The property record file must contain a correlation section that summarizes the results of each approach to value that has been completed for the parcel. There must also be a narrative statement that provides an explanation of the correlation process and the final estimate of value.005.02 All real property must be identified by a property classification code on the property record card. The classification code is vital for the stratification of real property into classes or subclasses. The classification number must be derived from the following numerical coding system:(B) Property Parcel Type (Predominant Use of Parcel)8. Minerals Non-Producing10. State Centrally Assessed12. Game and Parks In Lieu (Wildlife Preservation Only)(E) City Size 1. 300,000 and over (metropolitan city)2. 100, 001-299,999 (primary city)3. 12, 001-100,000 (first class city)4. 5, 001-12,000 (first class city)5. 2, 501-5,000 (second class city)6.800-2,500 (second class city)9. Unincorporated village or Not applicable(F) Parcel Size (Square feet or Acres) 1. 1 sq. ft.-10,000 sq. ft. 2. 10,001 sq. ft.-20,000 sq. ft.3. 20,001 sq. ft.- 1.00 acre 6.5.01 acres- 10.00 acres7.10.01 acres- 20.00 acres8.20.01 acres- 40.00 acres 9.40.01 acres- 160.00 acres10.160.01 acres-one section005.02A The agricultural or horticultural land capability groups may be platted on aerial photographs or in an electronic data file. The photograph or data file must indicate the ownership boundaries and the date of physical inspection by the county assessor. 005.03 All land in the state may be identified using the public land survey system. The entire state has been laid out in townships North of the baseline running from east to west along the Kansas-Nebraska border, and ranges East and West from the 6th parallel which runs perpendicular to the baseline approximately 108 miles West of the Eastern tip of the state. The parcel should be identified using the public land survey system legal description. 005.03A Government lots may be identified using the appropriately assigned government lot number. Some government lots are irregularly shaped lots which most often occur along the North and West sections in a township.005.03B Irregular lots may be identified using the appropriately assigned "tax lot" number.005.04 Every county assessor must prepare and annually maintain a cadastral map system. It must consist of a series of layers, sheets, or books accurately showing each parcel to scale. Any of the following items that are pertinent must be shown on each sheet. 005.04A General (2) Book and page number as found in the register of deed's office(4) Arrow indicating north(6) Page number of bordering maps on respective edges 005.04B Descriptive information (1) Sections, townships, and ranges if more than one(2) Subdivisions, if they cover only a portion of the map and are not in the title(3) Property ownership lines with essential courses and distances - shown by solid lines(4) Dimensions of lots and tracts - showing original plotted areas in dotted lines if parcel includes a greater area(5) Lot numbers shown in the center of the lot (6) Parcel number - circled or otherwise highlighted on the parcel(7) Original block number(8) County assessor's block number, must be enclosed elliptically or otherwise highlighted(9) Acreage of any parcel containing one acre or more, or fractions of an acre; or, if the county has implemented a lot and block system of identification, the lot and block(10) Width of streets and roads005.04D Highway route numbers designating whether federal, state, or local005.04E Ownership and use of public property (courthouse, library, school, park, etc.)005.04F Creeks, rivers, ditches, bridges, lakes, etc.005.04G In the preparation of a cadastral map, the following scale of measurement must be used as applicable: | Urban lot | Scale - 1 inch = 100 feet |
| Large urban and suburban | Scale - 1 inch = 200 feet |
| General rural | Scale - 1 inch = 1,320 feet |
| General rural and range | Scale - 4 inches = 1 mile |
A cadastral map must be printed on permanent materials that facilitate reproduction. Each sheet or page of a cadastral map must be uniform in size. The county assessor must update and maintain the cadastral map to reflect any changes in the information. The requirements mandated in this regulation will not prohibit a county from using electronic records that encompass items such as the Nebraska Geographic Information Systems after approval from the Property Tax Administrator.
005.05 If either the owner of the improvement or the owner of the land claims that the value of their interest in the real property is reduced by reason of the terms of the contract or because of the prospective termination or expiration of the term, he or she shall serve notice of such claim in writing by certified mail on the owner of the land or the improvement before January 1 and at the same time, serve similar notice on the assessor, together with an affidavit, that notice was served on the other party. Upon finding, from the evidence submitted, that the claim is valid, the assessor shall proceed to apportion the total value of the improvements between the owner thereof and the owner of the land, as their respective interests appear. The assessor shall give notice to the parties of the findings by certified mail, on or before June 1.350 Neb. Admin. Code, ch. 10, § 005