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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-1311.01. Valuation of property; rounding numbers.

54 words·~1 min read·/ne/chapter-77/77-1311-01

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.
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