{"data":{"id":"us-ne/neb.-rev.-stat.-77-126","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-126","heading":"Assessment, defined.","body":"Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-126","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"0616e8e52172806dfa72549d99a19044b3965c57f08fec419cc402bd256201c7","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-125","next":"us-ne/neb.-rev.-stat.-77-127"},"notice":"GroundRules: Original legal text. Not legal advice."}