42-14153. Determining and reporting valuation
A. On or before August 31 of each year the department shall find the full cash value of the property of each property that is listed in section 42-14151 and that operates in this state.
B. On or before November 30 the department shall transmit to the respective county assessors:
1. The valuations of these properties in each taxing district.
2. An estimate of the net valuation of properties that are subject to voluntary contributions pursuant to section 48-242. The taxing jurisdiction shall use the estimate to estimate the amount of voluntary contributions to be received for the purpose of finalizing budget and property tax levies pursuant to chapter 17 of this title.
C. The valuations required by this section are the values determined as of January 1 of the valuation year.
Section: Previous 42-14102 42-14103 42-14104 42-14105 42-14106 42-14151 42-14152 42-14153 42-14154 42-14155 42-14156 42-14157 42-14158 42-14159 42-14201 NextLast modified: October 13, 2016