Nebraska Statutes 77-2021. Inheritance tax; appraisement; county judge as appraiser
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Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
Terms Used In Nebraska Statutes 77-2021
- Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.