Nebraska Revised Statute 77-3506.02
County assessor; duties.
After county board of equalization action pursuant to sections 77-1502 to 77-1504.01 and on or before September 1 each year, the county assessor shall certify to the Department of Revenue the average assessed value of single-family residential property in the county for the current year for purposes of sections 77-3507 and 77-3508.
The county assessor shall determine the current average assessed value of single-family residential property from all real property records containing dwellings, mobile homes, and duplexes all of which are designed for occupancy as single-family residential property and any associated land not to exceed one acre.
The county assessor shall also report to the Department of Revenue the computed exempt amounts pursuant to section 77-3501.01.