Nebraska Revised Statute 32-519
County assessor; election; when required; terms; qualifications; partisan ballot.
(1) Except as provided in section 22-417, at the statewide general election in 1990 and each four years thereafter, a county assessor shall be elected in each county having a population of more than three thousand five hundred inhabitants and more than one thousand two hundred tax returns. The county assessor shall serve for a term of four years.
(2) The county board of any county shall order the submission of the question of electing a county assessor in the county to the registered voters of the county at the next statewide general election upon presentation of a petition to the county board (a) conforming to the provisions of section 32-628, (b) not less than sixty days before any statewide general election, (c) signed by at least ten percent of the registered voters of the county secured in not less than two-fifths of the townships or precincts of the county, and (d) asking that the question be submitted to the registered voters in the county. The form of submission upon the ballot shall be as follows: For election of county assessor; Against election of county assessor. If a majority of the votes cast on the question are against the election of a county assessor in such county, the duties of the county assessor shall be performed by the county clerk and the office of county assessor shall either cease with the expiration of the term of the incumbent or continue to be abolished if no such office exists at such time. If a majority of the votes cast on the question are in favor of the election of a county assessor, the office shall continue or a county assessor shall be elected at the next statewide general election.
- Laws 1994, LB 76, § 115;
- Laws 1996, LB 1085, § 46;
- Laws 2009, LB121, § 4.
Under this section, the office of county assessor in a county which has elected to abolish it, continues only during the incumbency of the county assessor then holding office, and immediately upon his resignation, the county clerk becomes ex officio county assessor. Hatcher & Co. v. Gosper County, 95 Neb. 543, 145 N.W. 993 (1914).