Nebraska § 77-123 - Omitted property, defined.
Full text of Nebraska Revised Statutes of Nebraska § 77-123 — Omitted property, defined., with citation guidance and answers to common questions.
§ 77-123. Omitted property, defined.
Omitted property means, for the current tax year, (1) any taxable real property that was not assessed on March 19, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, any taxable real property that was not assessed on March 25, and (2) any taxable tangible personal property that was not assessed on May 1. Omitted property also means any taxable real or tangible personal property that was not assessed for any prior tax year. Omitted property does not include property exempt under subdivisions (1)(a) through (d) of section 77-202, listing errors of an item of property on the assessment roll of the county assessor, or clerical errors as defined in section 77-128.
Frequently Asked Questions About Nebraska § 77-123
What does Revised Statutes of Nebraska § 77-123 cover?
Section 77-123 ("Omitted property, defined.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-123?
A common citation format is "Revised Statutes of Nebraska § 77-123" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-123 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.