§ 77-1303. Assessment roll.

County assessors or county clerks must prepare the county assessment roll by March 19 each year, or by March 25 in counties with at least 100,000 people, and record owner names for each parcel when they can ascertain them.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction: United States — Nebraska
Instrument: Act or statute
Version: Undated source snapshot
Language: en
Updated: 12 Jul 2026
Official source: View official record ↗

assessment roll preparation property records

Publicly available, excluded from search-engine indexing

This page remains available for direct access and API use, but this release emits noindex,follow for the following reason:

The record does not meet this release's canonical indexing criteria. (emergency-noindex)

Statute overview

About this statute

This page preserves the statute’s identified version, provision structure, official source link, and stored legal text for reading and research.

Read the provisions Ask with citations

Search within this statute

Search all stored provisions in this version.

Legal text

Provisions of § 77-1303. Assessment roll.

Showing 1 of 1

§
§ 77-1303. Assessment roll.
Verify source ↗

AI-assisted research summary: County assessors or county clerks must prepare the county assessment roll by March 19 each year, or by March 25 in counties with at least 100,000 people, and record owner names for each parcel when they can ascertain them.

(1) On or before March 19 of each year, the county assessor or county clerk shall make up an assessment roll of the taxable real property in the county, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor or county clerk shall make up an assessment roll of the taxable real property in the county on or before March 25. (2) The county assessor or county clerk shall enter in the proper column, opposite each respective parcel, the name of the owner thereof so far as he or she is able to ascertain the same. The assessment roll shall contain columns in which may be shown the number of acres or lots and the value thereof, the improvements and the value thereof, the total value of the acres or lots and improvements, and the improvements on leased lands and the value and owner thereof and such other columns as may be required. History: Laws 1903, c. 73, § 106, p. 422; Laws 1905, c. 111, § 1, p. 510; R.S.1913, § 6421; Laws 1919, c. 137, § 1, p. 314; C.S.1922, § 5956; C.S.1929, § 77-1602; Laws 1943, c. 175, § 1, p. 609; R.S.1943, § 77-1303; Laws 1945, c. 189, § 1, p. 583; Laws 1947, c. 250, § 22, p. 795; Laws 1947, c. 251, § 32, p. 824; Laws 1951, c. 264, § 1, p. 892; Laws 1953, c. 270, § 2, p. 893; Laws 1955, c. 288, § 20, p. 915; Laws 1959, c. 355, § 21, p. 1265; Laws 1979, LB 187, § 204; Laws 1981, LB 179, § 10; Laws 1987, LB 508, § 42; Laws 1988, LB 842, § 1; Laws 1992, LB 1063, § 118; Laws 1992, Second Spec. Sess., LB 1, § 91; Laws 1997, LB 270, § 65; Laws 1999, LB 194, § 16; Laws 2004, LB 973, § 19; Laws 2005, LB 263, § 7; Laws 2011, LB384, § 7; Laws 2026, LB834, § 12.

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.

About this LexChat collection

Publisher and coverage

LexChat is published by Esheria. Coverage reflects the legislation currently mapped from identified source collections; it may be incomplete, delayed, or later corrected. The official source controls where it differs from this research page.

AI and research method

AI-generated material is explicitly labelled and published only through LexChat's quality controls. It is a research aid, not the source document.

Corrections and reporting

Report a source mismatch, factual issue, personal-data concern, or licensing question to support@esheria.co.ke. Include this page's URL and the supporting official source so the record can be reviewed, corrected, restricted, or withdrawn.

Legal-information disclaimer

LexChat provides legal information and research tools, not legal advice. Verify currency, status, citations, and jurisdiction with authoritative sources and a qualified professional where appropriate.

§ 77-1303. Assessment roll.

Publicly available, excluded from search-engine indexing

About this statute

Search within this statute

Provisions of § 77-1303. Assessment roll.

Ask AI about this statute

Sign in to ask AI about this statute