77-2019. Inheritance tax; appraisal; appointment of appraisers.

In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed.

Source:Laws 1901, c. 54, § 11, p. 418; Laws 1907, c. 104, § 1, p. 359; R.S.1913, § 6632; Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2019; Laws 1949, c. 242, § 2, p. 657; Laws 1976, LB 585, § 16; Laws 1987, LB 601, § 9; Laws 1990, LB 1153, § 63; Laws 1991, LB 203, § 57; Laws 1994, LB 1107, § 50; Laws 2006, LB 778, § 72.

Annotations

County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County of Keith v. Triska, 168 Neb. 1, 95 N.W.2d 350 (1959).