{"data":{"id":"us-ne/neb.-rev.-stat.-77-2021","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2021","heading":"Inheritance tax; appraisement; county judge as appraiser.","body":"Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2021","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ed2d9b2e3ba56cd92ef2a5a399cdbd707a16582816843f9bacb58d5d6b965c91","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2020","next":"us-ne/neb.-rev.-stat.-77-2022"},"notice":"GroundRules: Original legal text. Not legal advice."}