Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
Neb. Rev. Stat. § 77-1339
in effect77-1339. Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
(1) Any two or more counties may enter into an agreement for joint or cooperative performance of the assessment function.
(2) Such agreement shall provide for:
(a) The division, merger, or consolidation of administrative functions between or among the parties, or the performance thereof by one county on behalf of all the parties;
(b) The financing of the joint or cooperative undertaking;
(c) The rights and responsibilities of the parties with respect to the direction and supervision of work to be performed under the agreement;
(d) The duration of the agreement and procedures for amendment or termination thereof; and
(e) Any other necessary or appropriate matters.
(3) The agreement may provide for the suspension of the powers and duties of the office of county assessor in any one or more of the parties.
(4) Unless the agreement provides for the performance of the assessment function by the assessor of one county for and on behalf of all other counties party thereto, the agreement shall prescribe the manner of electing the assessor, and the employees of the office, who shall serve pursuant to the agreement. Each county party to the agreement shall be represented in the procedure for choosing such assessor. No person shall be appointed assessor pursuant to an agreement who could not be so appointed for a single county. Except to the extent made necessary by the multicounty character of the assessment agency, qualifications for employment as assessor or in the assessment agency and terms and conditions of work shall be similar to those for the personnel of a single county assessment agency. Any county may include in any one or more of its employee benefit programs an assessor serving pursuant to an agreement made under this section and the employees of the assessment agency. As nearly as practicable, such inclusion shall be on the same basis as for similar employees of a single county only. An agreement providing for the joint or cooperative performance of the assessment function may provide for such assessor and employee coverage in county employee benefit programs.
(5) No agreement made pursuant to the provisions of this section shall take effect until it has been approved in writing by the Tax Commissioner.
(6) Copies of any agreement made pursuant to the provisions of this section, and of any amendment thereto, shall be filed in the office of the Tax Commissioner and county board of the counties involved.
Laws 1969, c. 622, § 15, p. 2517; Laws 1995, LB 490, § 132; Laws 2007, LB334, § 70; Laws 2009, LB121, § 5.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-1339Fetched: 10/20/2026