Source: https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-1311&print=true
Timestamp: 2019-04-24 16:01:43+00:00

Document:
(6) Beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, provide, between January 15 and March 1 of each year, the opportunity to real property owners to meet in person with the county assessor or the county assessor's designated representative. If the real property owner does not notify the county assessor or the county assessor's designated representative by February 1 of the real property owner's intent to meet in person, the real property owner waives the opportunity to meet in person with the county assessor or the county assessor's designated representative. During such meetings, the county assessor or the county assessor's designated representative shall provide a basis for the property valuation contained in the notice of preliminary valuation sent pursuant to section 77-1301 and accept any information the property owner provides relevant to the property value.
Source:Laws 1903, c. 73, § 113, p. 425; Laws 1905, c. 111, § 3, p. 512; Laws 1909, c. 111, § 1, p. 442; Laws 1911, c. 104, § 12, p. 377; R.S.1913, § 6428; Laws 1921, c. 137, § 1, p. 602; C.S.1922, § 5963; C.S.1929, § 77-1609; Laws 1935, c. 133, § 4, p. 481; Laws 1935, Spec. Sess., c. 14, § 5, p. 91; Laws 1939, c. 28, § 17, p. 155; C.S.Supp.,1941, § 77-1609; R.S.1943, § 77-1311; Laws 1947, c. 250, § 24, p. 796; Laws 1951, c. 257, § 2, p. 882; Laws 1959, c. 370, § 2, p. 1303; Laws 1972, LB 1069, § 3; Laws 1979, LB 187, § 205; Laws 1986, LB 1177, § 33; Laws 1990, LB 821, § 49; Laws 1992, LB 719A, § 165; Laws 1994, LB 1275, § 10; Laws 1995, LB 490, § 121; Laws 1997, LB 270, § 67; Laws 1997, LB 397, § 13; Laws 2001, LB 170, § 5; Laws 2003, LB 292, § 11; Laws 2005, LB 263, § 8; Laws 2007, LB334, § 63; Laws 2011, LB384, § 8.
Under this section, the county assessor has authority to correct valuations which have become erroneous by reason of a judicial declaration of invalidity of an increase ordered by the State Board of Equalization and Assessment. Hansen v. County of Lincoln, 188 Neb. 461, 197 N.W.2d 651 (1972).
County assessor has the duty of assessing real estate. LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455 (1956).
County assessor is given direct charge and full control over assessment of property in county, and is competent witness to value of real estate. Beebe & Runyan Furniture Co. v. Board of Equalization, 139 Neb. 158, 296 N.W. 764 (1941).
County assessor, upon due notice to taxpayer, is authorized to change schedule of a taxpayer by adding thereto taxable property omitted. Bankers Life Ins. Co. v. Bd. of Equalization of Lancaster County, 89 Neb. 469, 131 N.W. 1034 (1911).

References: § 113
 § 3
 § 1
 § 12
 § 6428
 § 1
 § 5963
 § 77
 § 4
 § 5
 § 17
 § 77
 § 77
 § 24
 § 2
 § 2
 § 3
 § 205
 § 33
 § 49
 § 165
 § 10
 § 121
 § 67
 § 13
 § 5
 § 11
 § 8
 § 63
 § 8
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