Nebraska Revised Statute 15-811
Taxes; omitted property; assessment.
If for any reason any taxable property in the city shall escape taxation in any year, it shall be the duty of the city council when sitting as a board of equalization in any subsequent year to assess such property at a fair valuation for the year or years for which such property should have been assessed, and to levy thereon under such assessment a tax at the same rate and upon the same basis that other taxable property was assessed for the year in which such property escaped taxation, which tax and levy shall be in addition to all current or other taxes on the same property.
- Laws 1901, c. 16, § 79, p. 100;
- R.S.1913, § 4552;
- C.S.1922, § 3939;
- C.S.1929, § 15-810;
- R.S.1943, § 15-811.