Neb. Rev. Stat. § 77-1335
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Upon the discovery of any error affecting the value of property valued by the Property Tax Administrator, within three years after the date value was certified to any county or three years after the date tax was distributed to any county, the Property Tax Administrator may recertify such value or redistribute such tax to the affected county.
Neb. Rev. Stat. § 77-1335