§ 77-421. Certification as county assessor; applicants; forms; examination; fee.
AI-assisted research summary: The Property Tax Administrator must hold county assessor certification exams in February, May, August, and November, and applicants must file a written application at least 10 days before the exam with the required fee.
(1) The Property Tax Administrator shall, in February, May, August, and November of each year, hold an examination of applicants for certification as county assessor. An applicant for the examination shall, not less than ten days before an examination, present to the Property Tax Administrator a written application on forms provided by the Property Tax Administrator. Such application shall not be considered by the Property Tax Administrator unless accompanied by a payment of a fee to the order of the Tax Commissioner. The fees shall be credited to the Department of Revenue Property Assessment Division Cash Fund. The amount of such fee shall be determined annually by the Tax Commissioner and shall be sufficient to cover the costs of the administration of the examination. Such examination shall be written and shall be of such character as fairly to test and determine the qualifications, fitness, and ability of the person tested actually to perform the duties of county assessor. The Property Tax Administrator shall prepare such examination. (2)(a) The county board may for good cause request a certification examination from the Property Tax Administrator at a time different from those set out in subsection (1) of this section if: (i) The office of county assessor is vacant; or (ii) The county has a pressing need for a deputy county assessor. (b) Such request shall be in writing and shall state the basis for the certification examination. The Property Tax Administrator shall within ten days after receipt of the request for certification review the request and send notice of approval or disapproval to the county board. If approved, the Property Tax Administrator shall state the date, time, and place of the requested certification examination. (c) The Property Tax Administrator may adopt and promulgate rules and regulations that specify the requirements to qualify for a pressing need for a deputy county assessor under subdivision (a)(ii) of this subsection. History: Laws 1969, c. 623, § 1, p. 2520; Laws 1983, LB 245, § 1; Laws 1986, LB 1105, § 1; Laws 1995, LB 490, § 52; Laws 1997, LB 270, § 22; Laws 1999, LB 36, § 12; Laws 2000, LB 968, § 34; Laws 2007, LB334, § 29; Laws 2009, LB166, § 5; Laws 2026, LB834, § 10.