Neb. Rev. Stat. § 77-124
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Undervalued and overvalued property means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized.
Neb. Rev. Stat. § 77-124