{"data":{"id":"us-ne/neb.-rev.-stat.-77-116","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-116","heading":"County official, defined.","body":"The term county official shall include any county officer or employee of a county officer who is charged with the duty of valuing, assessing, or equalizing property for property tax purposes.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-116","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"69be2f9592eeebe26637cda8fe87524b35ef43d893910b69981f38b5d14fbb6f","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-115","next":"us-ne/neb.-rev.-stat.-77-117"},"notice":"GroundRules: Original legal text. Not legal advice."}