77-5029. County assessor; recertify county abstract; Property Tax Administrator; duties.
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/ne/chapter-77/77-5029A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
On or before June 5 of each year, the county assessor of any county adjusted by an order of the commission shall recertify the county abstract of assessment to the Property Tax Administrator. On or before August 1 of each year, the Property Tax Administrator shall certify to the commission that any order issued pursuant to sections 77-5023 to 77-5028 was or was not implemented by the county assessor as of June 1 of each year pursuant to section 77-1315 . The Property Tax Administrator shall audit the records of the county assessor to determine whether the orders were implemented.