77-1316.01. Correction of tax rolls.
83 words·~1 min read·
/ne/chapter-77/77-1316-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The county assessor of any county shall, at any time, correct the tax rolls as provided in section 77-1613.02 for any real property listed on the assessment roll but omitted from the tax roll.
County board may equalize assessments of omitted property. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).
Under this section, county assessors are authorized to add omitted property to the tax rolls for the current year. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).