Nebraska Revised Statute 72-205.01
After the adoption of new rental schedules according to classification and schedules of valuations, as provided by section 72-205, such schedules together with a tabulation of the valuation and the amount of semiannual rental of each lease shall be filed in the office of the county treasurer of such county not less than ninety days prior to the effective date of the new rentals. Notice of such filing shall be given by one publication in a newspaper of general circulation published within the county or, if more than one newspaper of general circulation is published in the county, then in two of such newspapers. If no newspaper is published in the county, it shall be so published in a newspaper of general circulation therein. The board shall further advise each lessee by mailing to his or her last address of record a letter or postal card notifying him or her of the amount of his or her semiannual rental.
Laws 1949, c. 212, § 2, p. 602;
Laws 1999, LB 779, § 16.