Nebraska Statutes 77-1377. Statewide file of real property sales; creation; use
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The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.
Terms Used In Nebraska Statutes 77-1377
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.