Nebraska Revised Statute 77-1377
The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.
Laws 1992, LB 734, § 1;
Laws 1995, LB 490, § 144;
Laws 2001, LB 170, § 17.