Undervalued and overvalued property, defined.

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77-124. Undervalued and overvalued property, defined.

Undervalued and overvalued property means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized.

Source

  • Laws 1997, LB 270, § 7.


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