Inheritance tax; appraisement; county judge as appraiser.
Neb. Rev. Stat. § 77-2021
in effect77-2021. Inheritance tax; appraisement; county judge as appraiser.
Instead of appointing an appraiser, the county judge may by order fix a day and give notice to all interested parties and at such time appraise the property at the fair market value of the same.
Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2021.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2021Fetched: 10/20/2026
