{"data":{"id":"us-ne/neb.-rev.-stat.-77-130","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-130","heading":"Taxing official, defined.","body":"Taxing official means any federal, state, or local government officer or employee who is charged with the duty of auditing, assessing, equalizing, levying, computing, and collecting taxes.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-130","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"a5d7ec9ecf4b8317a9ac98b79e377140f56c7bc9c3cefeb28a29ffd3efdef62b","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-129","next":"us-ne/neb.-rev.-stat.-77-131"},"notice":"GroundRules: Original legal text. Not legal advice."}