23-3209.
Neglect of duty; damages.
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.