{"data":{"id":"us-ne/neb.-rev.-stat.-77-2022","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2022","heading":"Inheritance tax; appraisement; determination and assessment of tax.","body":"When the value of the property has been fixed, as provided in section 77-2020 or 77-2021, the county judge shall determine and assess the tax to which the same is liable.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2022","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"c76c82b9317525e5dc3cb460234d645069d723618909a32b5a72d6f26560d7c9","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2021","next":"us-ne/neb.-rev.-stat.-77-2023"},"notice":"GroundRules: Original legal text. Not legal advice."}