77-202.10. Cemetery organization; period of exemption; annual review.

Any real property exemption granted to a cemetery organization shall remain in effect without reapplication unless disqualified by change of ownership or use. On or before August 1 the county assessor shall annually make a review of the ownership and use of all cemetery real property and report such review to the county board of equalization.

Source:Laws 1997, LB 270, ยง 17.