Statute 77 1377

77-1377. Statewide file of real property sales; creation; use.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.Source Laws 1992, LB 734, § 1; Laws 1995, LB 490, § 144; Laws 2001, LB 170, § 17.