{"data":{"id":"us-ne/neb.-rev.-stat.-77-1377","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-1377","heading":"Statewide file of real property sales; creation; use.","body":"The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-1377","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"bf0951ac94cab327cbdca221b63e21be8e6a91a5120c34d2a6ffb14b8be7c3e7","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-1376","next":"us-ne/neb.-rev.-stat.-77-1378"},"notice":"GroundRules: Original legal text. Not legal advice."}