Nebraska Statutes 77-2019. Inheritance tax; appraisal; appointment of appraisers
Current as of: 2024 | Check for updates
|
Other versions
In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed.
Terms Used In Nebraska Statutes 77-2019
- Magistrate: shall include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
- Magistrate shall: include judge of the county court and clerk magistrate. See Nebraska Statutes 49-801
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.