77-3509.02. Transfer of exemption to new homestead; rejection for original homestead; county assessor; duties.

If the owner of a homestead files an application for transfer of the homestead exemption pursuant to section 77-3509.01 and such application for transfer is approved, the owner's application for exemption for the original homestead shall be rejected for such year if the application was based on the status of such owner. If the transfer involves property in more than one county, the county assessor of the county where the new homestead is located shall notify the other county assessor and the Department of Revenue of the application for transfer within ten days after receipt of such application.

Source:Laws 1983, LB 494, § 6; Laws 1984, LB 809, § 5; Laws 1985, Second Spec. Sess., LB 6, § 2; Laws 1987, LB 376A, § 7; Laws 1988, LB 834, § 2; Laws 1996, LB 921, § 2; Laws 2009, LB302, § 2; Laws 2014, LB1087, § 8; Laws 2018, LB1089, § 12.