{"data":{"id":"us-ne/neb.-rev.-stat.-77-3506.02","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-3506.02","heading":"County assessor; duties.","body":"After county board of equalization action pursuant to sections 77-1502 to 77-1504.01 and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the current year for purposes of sections 77-3507 and 77-3508.\nThe county assessor shall determine the current average assessed value of single-family residential property from all real property records containing dwellings, mobile homes, and duplexes all of which are designed for occupancy as single-family residential property and any associated land not to exceed one acre.\nThe county assessor shall also report to the Department of Revenue the computed exempt amounts pursuant to section 77-3501.01.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-3506.02","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"e1031cfa8a09b7810be2303f37821e17cd8c1b925d59f83e1812b0da05ba12d1","source_id":"us-ne","stale":true,"prev":"us-ne/neb.-rev.-stat.-77-3506.01","next":"us-ne/neb.-rev.-stat.-77-3506.03"},"notice":"GroundRules: Original legal text. Not legal advice."}