{"data":{"id":"us-ne/neb.-rev.-stat.-77-2019","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2019","heading":"Inheritance tax; appraisal; appointment of appraisers.","body":"In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2019","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"76fcb2a51cb67b69b8fbf4b2560205aa97107ed8c5eace8bab547094c66c7aee","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-2018.07","next":"us-ne/neb.-rev.-stat.-77-2020"},"notice":"GroundRules: Original legal text. Not legal advice."}