This bill amends section 77-1311.03 of the Revised Statutes Cumulative Supplement, 2024, concerning the duties of county assessors in Nebraska. It establishes a timeline for county assessors to conduct systematic inspections and reviews of taxable real property parcels to ensure uniform and proportionate valuations. Specifically, it mandates that these inspections be completed by March 19 each year, with an extended deadline of March 25 for counties with populations of at least 150,000. The bill also requires that all parcels be inspected and reviewed at least once every six years.

Additionally, the bill introduces immunity from prosecution for trespass for county assessors while performing their official duties, provided they do not enter enclosed buildings without the property owner's or occupant's express permission. The original section 77-1311.03 is repealed as part of this legislative update.

Statutes affected:
Introduced: 77-1311.03