77-115 County assessor, defined.
77-115. County assessor, defined.County assessor includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. In counties in which the state has assumed the assessment function, the Property Tax Administrator or his or her designee performs the duties and has the authority of the county assessor. SourceLaws 1987, LB 508, § 2; Laws 1990, LB 821, § 41; Laws 2000, LB 968, § 24; Laws 2003, LB 292, § 5; Laws 2008, LB965, § 2.Operative Date: April 15, 2008 Cross ReferencesCounty clerk acting as ex officio county assessor, see section 23-3203.