77-1335. Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
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/ne/chapter-77/77-1335A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Upon the discovery of any error affecting the value of property valued by the Property Tax Administrator, within three years after the date value was certified to any county or three years after the date tax was distributed to any county, the Property Tax Administrator may recertify such value or redistribute such tax to the affected county.