{"data":{"id":"us-ne/neb.-rev.-stat.-77-1311.01","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1311.01","heading":"Valuation of property; rounding numbers.","body":"The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1311.01","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"cd476e22a129c2bd1f08235a05b1bf8c75b2b7175e6602a6515fd9a8da2759d1","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1311","next":"us-ne/neb.-rev.-stat.-77-1311.02"},"notice":"GroundRules: Original legal text. Not legal advice."}