Inheritance tax; appraisal; appointment of appraisers

In order to fix the value of property subject to the payment of the inheritance tax, the county judge may appoint a clerk magistrate or some other competent person, or the clerk magistrate may appoint a competent person, as appraiser as often as or whenever occasion may require, except that when real estate is to be appraised by a competent person other than a county judge or a clerk magistrate, the county judge or clerk magistrate shall appoint a credentialed real property appraiser, but if the county judge or clerk magistrate finds that no credentialed real property appraiser is a disinterested freeholder of the county, some other competent person may be appointed

Last amended: Source Laws 1901, c. 54, § 11, p. 418; Laws 1907, c. 104, § 1, p. 359; R.S.1913, § 6632; Laws 1915, c. 113, § 1, p. 262; C.S.1922, § 6163; C.S.1929, § 77-2211; R.S.1943, § 77-2019; Laws 1949, c. 242, § 2, p. 657; Laws 1976, LB 585, § 16; Laws 1987, LB 601, § 9; Laws 1990, LB 1153, § 63; Laws 1991, LB 203, § 57; Laws 1994, LB 1107, § 50; Laws 2006, LB 778, § 72. Annotations County court is not bound by report made by appraiser but may take further evidence and enter order determining tax. County

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