Article 13 - ASSESSMENT OF PROPERTY
- Section 77-1301 - Real property; assessment date; notice of preliminary valuation; destroyed real property; adjustment
- Section 77-1301.01 - Appraisal; standards; establishment by Tax Commissioner; contracts; approval
- Section 77-1301.02 - [Repealed]
- Section 77-1301.03 - [Repealed]
- Section 77-1301.04 - [Repealed]
- Section 77-1301.05 - [Repealed]
- Section 77-1301.06 - [Repealed]
- Section 77-1301.07 - [Repealed]
- Section 77-1301.08 - [Repealed]
- Section 77-1301.09 - [Repealed]
- Section 77-1301.10 - [Repealed]
- Section 77-1301.11 - [Repealed]
- Section 77-1301.12 - [Repealed]
- Section 77-1301.13 - [Repealed]
- Section 77-1301.14 - [Repealed]
- Section 77-1301.15 - [Repealed]
- Section 77-1301.16 - [Repealed]
- Section 77-1302 - [Repealed]
- Section 77-1303 - Assessment roll
- Section 77-1304 - [Repealed]
- Section 77-1305 - Certificate of assessment; contents; effect
- Section 77-1306 - [Repealed]
- Section 77-1306.01 - Lands adjacent to rivers and streams; survey; report
- Section 77-1307 - Destroyed real property; legislative findings and declarations; terms, defined
- Section 77-1308 - Destroyed real property; property owner; file report; form; county board of equalization; duties
- Section 77-1309 - Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal
- Section 77-1310 - [Repealed]
- Section 77-1311 - County assessor; duties
- Section 77-1311.01 - Valuation of property; rounding numbers
- Section 77-1311.02 - Plan of assessment; preparation
- Section 77-1311.03 - [Effective Until three calendar months after the adjournment of the session] County assessor; systematic inspection and review; adjustment required
- Section 77-1311.03 - [Effective three calendar months after the adjournment of the session] County assessor; systematic inspection and review; adjustment required
- Section 77-1312 - County assessor; duty to file annual inventory of county personal property
- Section 77-1313 - Property; assessment; duty of county officer to assist; penalty
- Section 77-1314 - County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order
- Section 77-1315 - Adjustment to real property assessment roll; county assessor; duties; publication
- Section 77-1315.01 - Overvaluation or undervaluation; county assessor; report
- Section 77-1316 - [Repealed]
- Section 77-1316.01 - Correction of tax rolls
- Section 77-1317 - Real property; assessment; omitted lands; correction; exceptions
- Section 77-1318 - Real property taxes; back interest and penalties; when; appeal
- Section 77-1318.01 - Improvements to real property; information statement filed with county assessor; forms; contents
- Section 77-1318.02 - [Repealed]
- Section 77-1319 - [Repealed]
- Section 77-1320 - [Repealed]
- Section 77-1320.01 - [Repealed]
- Section 77-1320.02 - [Repealed]
- Section 77-1320.03 - [Repealed]
- Section 77-1320.04 - Transferred
- Section 77-1320.05 - [Repealed]
- Section 77-1320.06 - [Repealed]
- Section 77-1321 - [Repealed]
- Section 77-1322 - Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized
- Section 77-1323 - Public improvement; furnishing labor or material; certificate that equipment has been assessed
- Section 77-1324 - Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty
- Section 77-1325 - [Repealed]
- Section 77-1326 - [Repealed]
- Section 77-1327 - Legislative intent; Property Tax Administrator; sales file; studies; powers and duties
- Section 77-1328 - [Repealed]
- Section 77-1329 - Tax maps; county assessor; maintain
- Section 77-1330 - Property Tax Administrator and Tax Commissioner; guides for assessors; prepare; issue; failure to implement guide; corrective measures; procedures; cost; payment; State Treasurer; duties; removal of county assessor or deputy from office; appeal
- Section 77-1331 - Property Tax Administrator; tax records; duties
- Section 77-1332 - Appraisal of commercial or industrial property; Property Tax Administrator; powers
- Section 77-1333 - Rent-restricted housing projects; county assessor; perform income-approach calculation; owner; duties; Rent-Restricted Housing Projects Valuation Committee; created; members; meetings; report; county board of equalization; filing; hearing; Tax Commissioner; powers; petition; hearing
- Section 77-1334 - Property Tax Administrator; inspections, investigations, and studies; administration of tax laws
- Section 77-1335 - Property valued by Property Tax Administrator; error; Property Tax Administrator; powers
- Section 77-1336 - [Repealed]
- Section 77-1337 - Transferred
- Section 77-1338 - Values established; effect
- Section 77-1339 - Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner
- Section 77-1340 - [Repealed]
- Section 77-1340.01 - [Repealed]
- Section 77-1340.02 - [Repealed]
- Section 77-1340.03 - [Repealed]
- Section 77-1340.04 - [Repealed]
- Section 77-1340.05 - [Repealed]
- Section 77-1340.06 - [Repealed]
- Section 77-1341 - [Repealed]
- Section 77-1342 - Department of Revenue Property Assessment Division Cash Fund; created; use; investment
- Section 77-1343 - Agricultural or horticultural land; terms, defined
- Section 77-1344 - Agricultural or horticultural land; special valuation; when applicable
- Section 77-1345 - Agricultural or horticultural lands; special valuation; application
- Section 77-1345.01 - Agricultural or horticultural lands; special valuation; approval or denial; protest; appeal; failure to give notice; effect
- Section 77-1346 - Agricultural or horticultural lands; eligibility for special valuation; rules and regulations
- Section 77-1347 - Agricultural or horticultural lands; special valuation; disqualification
- Section 77-1347.01 - Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal
- Section 77-1348 - [Repealed]
- Section 77-1349 - Unconstitutional
- Section 77-1350 - Unconstitutional
- Section 77-1351 - Unconstitutional
- Section 77-1352 - Unconstitutional
- Section 77-1353 - Unconstitutional
- Section 77-1354 - Unconstitutional
- Section 77-1355 - [Repealed]
- Section 77-1356 - Transferred
- Section 77-1357 - [Repealed]
- Section 77-1358 - [Repealed]
- Section 77-1359 - Agricultural and horticultural land; legislative findings; terms, defined
- Section 77-1360 - [Repealed]
- Section 77-1360.01 - [Repealed]
- Section 77-1361 - [Repealed]
- Section 77-1362 - [Repealed]
- Section 77-1363 - Agricultural and horticultural land; classes and subclasses
- Section 77-1364 - [Repealed]
- Section 77-1365 - [Repealed]
- Section 77-1366 - [Repealed]
- Section 77-1367 - [Repealed]
- Section 77-1368 - [Repealed]
- Section 77-1369 - [Repealed]
- Section 77-1370 - [Repealed]
- Section 77-1371 - Comparable sales; use; guidelines
- Section 77-1372 - [Repealed]
- Section 77-1373 - [Repealed]
- Section 77-1374 - Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax
- Section 77-1375 - Improvements on leased lands; how assessed; apportionment
- Section 77-1376 - [Effective Until three calendar months after the adjournment of the session] Improvements on leased lands; how assessed; notice
- Section 77-1376 - [Effective three calendar months after the adjournment of the session] Improvements on leased lands; how assessed; notice
- Section 77-1377 - Statewide file of real property sales; creation; use
- Section 77-1378 - [Repealed]
- Section 77-1379 - [Repealed]
- Section 77-1380 - [Repealed]
- Section 77-1381 - [Repealed]
- Section 77-1381.01 - [Repealed]
- Section 77-1382 - [Repealed]
- Section 77-1383 - [Repealed]
- Section 77-1384 - [Repealed]
- Section 77-1385 - Historically significant real property; qualification
- Section 77-1386 - Historically significant real property; landmark ordinance or resolution; approval
- Section 77-1387 - Historically significant real property; application by property owner; approval
- Section 77-1388 - Historically significant real property; preliminary certificate of rehabilitation; filing with State Historic Preservation Officer
- Section 77-1389 - Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county
- Section 77-1390 - Historically significant real property; final certificate of rehabilitation; issuance
- Section 77-1391 - Historically significant real property; valuation
- Section 77-1392 - Historically significant real property; Tax Commissioner; rules and regulations
- Section 77-1393 - Historically significant real property; State Historic Preservation Officer; rules and regulations
- Section 77-1394 - Historically significant real property; protests; procedure; appeal