18-1754. Annexation report; Tax Commissioner; duties.The Tax Commissioner shall review the report of the annexing city or village issued pursuant to section 18-1753 and its calculations as to the new population of the city or village as the result of the annexation. The Tax Commissioner shall determine if the methodology employed in determining such calculations has been made in conformity with section 18-1753 and shall, within sixty days of his or her receipt of a complete report from the annexing city or village, certify the total new population of the city or village following the annexation. The Tax Commissioner shall adopt and promulgate rules and regulations to carry out this section and section 18-1753.Source Laws 1993, LB 726, § 2; Laws 1994, LB 1127, § 3; Laws 2021, LB163, § 115.
Nebraska Legal Code