Except as provided in section 22-417, (1) each county having a population of more than three thousand five hundred inhabitants and having more than one thousand two hundred tax returns in any tax year shall have an elected county assessor and (2) each other county shall have an elected county assessor or shall have the county clerk serve as county assessor as determined by the registered voters of the county in accordance with section 32-519.

The county assessor shall work full time and his or her office shall be separate from that of the county clerk except in counties which do not elect a full-time assessor.

For purposes of sections 23-3201 to 23-3210, county assessor shall mean a county assessor or a county clerk who is the ex officio county assessor. For the performance of the duties as county assessor, the county clerk shall receive such additional salary as may be fixed by the county board.

Source:Laws 1959, c. 85, § 1, p. 391; Laws 1961, c. 146, § 7, p. 428; R.S.1943, (1988), § 32-310.01; Laws 1990, LB 821, § 16; Laws 1992, LB 1063, § 19; Laws 1992, Second Spec. Sess., LB 1, § 19; Laws 1994, LB 76, § 544; Laws 1996, LB 1085, § 36.

No person shall be eligible to file for, be appointed to, or hold the office of county assessor or serve as deputy assessor in any county of this state unless he or she holds a county assessor certificate issued pursuant to section 77-422.

Source:Laws 1969, c. 623, § 3, p. 2521; Laws 1983, LB 245, § 2; R.S.1943, (1986), § 77-423; Laws 1990, LB 821, § 17; Laws 1999, LB 194, § 3; Laws 2000, LB 968, § 14; Laws 2006, LB 808, § 22; Laws 2009, LB121, § 3.

Annotations

The right of a person elected county assessor to assume office may be tested in quo waranto, mandamus, or injunction even though no election contest is filed. Shear v. County Board of Commissioners, 187 Neb. 849, 195 N.W.2d 151 (1972).

No person shall be eligible to file for, assume, or be appointed to the office of county clerk acting as ex officio county assessor unless he or she holds a county assessor certificate issued pursuant to section 77-422.

Source:Laws 1969, c. 622, § 13, p. 2517; R.S.1943, (1981), § 77-1337; Laws 1986, LB 817, § 10; Laws 1987, LB 508, § 13; R.S.Supp.,1988, § 77-429; Laws 1990, LB 821, § 18.

A county assessor need not be a resident of the county when he or she files for election as county assessor, but a county assessor shall reside in a county for which he or she holds office.

Source:Laws 1969, c. 623, § 6, p. 2522; R.S.1943, (1986), § 77-426; Laws 1990, LB 821, § 19; Laws 1996, LB 1085, § 37.

The county assessor, before entering upon the duties of the office, shall take and subscribe an oath to perform well, faithfully, and impartially such duties and shall execute a bond as required by Chapter 11, article 1.

Source:Laws 1903, c. 73, § 21, p. 393; R.S.1913, § 6307; Laws 1921, c. 133, art. IV, § 1, p. 551; C.S.1929, § 77-401; R.S.1943, § 77-401; Laws 1969, c. 52, § 2, p. 352; Laws 1987, LB 508, § 7; R.S.Supp.,1988, § 77-401; Laws 1990, LB 821, § 20.

Cross References

For form of oath, see section 11-101.
For other provisions relating to bond, see Chapter 11, article 1.

Annotations

Elected county officials are required to give individual official bonds. Blanket bond is not sufficient. Foote v. County of Adams, 163 Neb. 406, 80 N.W.2d 179 (1956).

In counties having a population of over two hundred thousand, the county assessor shall have two chief deputies, a chief field deputy and a chief office deputy.

Source:Laws 1903, c. 73, § 22, p. 392; Laws 1905, c. 110, § 1, p. 509; Laws 1909, c. 111, § 1, p. 436; Laws 1913, c. 87, § 1, p. 229; R.S.1913, § 2451; Laws 1917, c. 46, § 1, p. 129; Laws 1919, c. 61, § 1, p. 168; C.S.1922, § 2390; C.S.1929, § 33-129; Laws 1931, c. 69, § 1, p. 188; Laws 1941, c. 65, § 1, p. 289; C.S.Supp.,1941, § 33-129; Laws 1943, c. 90, § 21, p. 307; R.S.1943, § 33-129; Laws 1957, c. 133, § 1, p. 449; R.S.1943, (1988), § 33-129; Laws 1989, LB 5, § 6; R.S.Supp.,1989, § 77-401.02; Laws 1990, LB 821, § 21.

County assessors and their deputies may administer oaths within their respective counties in matters pertaining to their official duties.

Source:Laws 1990, LB 821, § 22.

Any county assessor, elected or appointed, who willfully neglects or refuses in whole or in part to perform the duties required by law in the assessment of property for taxation shall be answerable in damages to a political subdivision or any person thereby injured up to the limits of his or her official bond.

Source:Laws 1903, c. 73, § 27, p. 393; R.S.1913, § 6312; Laws 1921, c. 133, art. IV, § 6, p. 552; C.S.1922, § 5838; C.S.1929, § 77-406; R.S.1943, § 77-408; Laws 1947, c. 250, § 10, p. 791; Laws 1969, c. 650, § 1, p. 2567; Laws 1977, LB 39, § 211; Laws 1987, LB 508, § 8; R.S.Supp.,1988, § 77-408; Laws 1990, LB 821, § 24; Laws 2006, LB 808, § 23.

The state, any municipality, or any person aggrieved or injured by the willful neglect of duty by the county assessor or any deputy or assistant assessor may recover upon the officer's bond the amount lost to the state, municipality, or person on account of such neglect of the county assessor or deputy or assistant assessor, together with the costs of suit.

Source:Laws 1903, c. 73, § 21, p. 393; R.S.1913, § 6307; Laws 1921, c. 133, art. IV, § 1, p. 551; C.S.1929, § 77-401; R.S.1943, § 77-403; Laws 1951, c. 260, § 2, p. 886; R.S.1943, (1986), § 77-403; Laws 1990, LB 821, § 25.

(1) Unless requested in writing, the county assessor, register of deeds, and county treasurer shall withhold from the public the residential address of a law enforcement officer, a member of the Nebraska National Guard acting pursuant to subdivision (3) of section 55-182, or a judge who applies to the county assessor in the county of his or her residence. The application shall be in a form prescribed by the county assessor and shall include the applicant's name and address and the parcel identification number for his or her residential address. A law enforcement officer shall include in the application his or her law enforcement identification number. A member of the Nebraska National Guard shall include in the application proof of his or her status as a member, in a manner prescribed by the county assessor. A judge shall include in the application the name of the specific court of which he or she is a judge. The county assessor shall notify the register of deeds and county treasurer regarding the receipt of a complete application. The county assessor, register of deeds, and county treasurer shall withhold the address of a law enforcement officer, member of the Nebraska National Guard, or judge who complies with this section for five years after receipt of a complete application. The officer, member, or judge may renew his or her application every five years upon submission of an updated application.

(2) For purposes of this section, judge includes the judge or magistrate judge of any court located in this state, including any county court, any district court, the Court of Appeals, the Nebraska Workers' Compensation Court, any separate juvenile court, the Supreme Court, and any federal court.

Source:Laws 2017, LB624, § 1; Laws 2019, LB152, § 2; Laws 2022, LB1178, § 1; Laws 2025, LB166, § 1.
Effective Date: September 3, 2025