005.01 Every county assessor must prepare and
maintain a property record file which includes a property record card for each
parcel in the county, including improvements on leased land. The property
record file and property record card must be updated annually by the county
assessor to reflect any changes made to the assessment information for the
property.
005.01A Each property record card
must contain the following items:
005.01A(1)
The legal description, which must be prepared using one of the following
methods: government survey; lot number of a recorded plat; metes and bounds; or
tax lot number. The legal description on the record card must be sufficiently
complete so that the parcel can be located and identified. If a metes and
bounds description is used, it must begin at a known point that can be readily
identified and the description must close. If there are more than 160
characters in the legal description, a tax lot number system must be developed.
If the county does not have a tax lot number system, pursuant to Neb. Rev.
Stat. §§
23-304
through
23-307,
the county assessor will keep a copy of the complete legal description in the
record file or in a reference book in his or her office;
005.01A(2) The book and page number of the
last deed of record during the past five years and any changes of record
ownership including an area for noting splits or additions to the original
parcel during the past five years.
005.01A(3) The current record owner's name
and mailing address.
005.01A(4)
The address of the parcel if it is different from the owner's mailing address
005.01A(5) The cadastral map book
and page numbers, or GIS reference number
005.01A(6) The current property
classification code pursuant to REG-10-0045.02;
005.01A(7) The tax district code as
determined by the county
005.01A(8)
The current year and one or more prior years' history of the final assessed
value of the land and improvements, except for real property that receives a
property tax exemption
005.01B Each property record file must
contain the following (if applicable):
005.01B(1) A picture of the improvements or
main buildings
005.01B(2) A sketch
of the improvements or main buildings
005.01B(3) A ground plan sketch or aerial
photograph if there are multiple improvements in addition to the main
structures
005.01B(4) The school
district codes as prescribed by the Nebraska Department of Revenue, Property
Assessment Division
005.01B(5) Four
or more prior years' history of the final assessed value of land and
improvements. Further, a complete history of each incremental adjustment or
change made within an assessment year to the assessed value of the parcel must
be recorded in the file, including the nature of the change and an indication
of the assessment body or official ordering the change;
005.01B(6) Other codes created by the county
assessor that are relevant to the specific parcel, such as coded expressions
for the legal description, account numbers, or other identifiers; and
005.01B(7) The property record
file must contain a correlation section that summarizes the results of each
approach to value that has been completed for the parcel. There must also be a
narrative statement that provides an explanation of the correlation process and
the final estimate of value.
005.02 All real property must be identified
by a property classification code on the property record card. The
classification code is vital for the stratification of real property into
classes or subclasses. The classification number must be derived from the
following numerical coding system:
(A) Status
1. Improved
2. Unimproved
3. IOLL
(B) Property Parcel Type (Predominant Use of
Parcel)
1. Single Family
2. Multi-Family
3. Commercial
4. Industrial
5. Agricultural
6. Recreational
7. Mobile Home
8. Minerals Non-Producing
9. Minerals Producing
10. State Centrally Assessed
11. Exempt
12. Game and Parks In Lieu (Wildlife
Preservation Only)
(C)
Zoning
1. Single Family
2. Multi-Family
3. Commercial
4. Industrial
5. Agricultural
6. Recreational
7. Other
0. None
(D) Location
1. Urban
2. Suburban
3. Rural
(E) City Size
1. 300,000 and over (metropolitan
city)
2. 100, 001-299,999 (primary
city)
3. 12, 001-100,000 (first
class city)
4. 5, 001-12,000 (first
class city)
5. 2, 501-5,000 (second
class city)
6.800-2,500 (second
class city)
7.101-799(village)
8.1-100(village)
9. Unincorporated village or Not
applicable
(F) Parcel
Size (Square feet or Acres)
1. 1 sq.
ft.-10,000 sq. ft.
2. 10,001 sq.
ft.-20,000 sq. ft.
3. 20,001 sq.
ft.- 1.00 acre
4.1.01 acre- 2.00
acres
5.2.01 acres- 5.00
acres
6.5.01 acres- 10.00
acres
7.10.01 acres- 20.00
acres
8.20.01 acres- 40.00 acres
9.40.01 acres- 160.00
acres
10.160.01 acres-one
section
005.02A The
agricultural or horticultural land capability groups may be platted on aerial
photographs or in an electronic data file. The photograph or data file must
indicate the ownership boundaries and the date of physical inspection by the
county assessor.
005.03
All land in the state may be identified using the public land survey system.
The entire state has been laid out in townships North of the baseline running
from east to west along the Kansas-Nebraska border, and ranges East and West
from the 6th parallel which runs perpendicular to the baseline approximately
108 miles West of the Eastern tip of the state. The parcel should be identified
using the public land survey system legal description.
005.03A Government lots may be identified
using the appropriately assigned government lot number. Some government lots
are irregularly shaped lots which most often occur along the North and West
sections in a township.
005.03B
Irregular lots may be identified using the appropriately assigned "tax lot"
number.
005.04 Every
county assessor must prepare and annually maintain a cadastral map system. It
must consist of a series of layers, sheets, or books accurately showing each
parcel to scale. Any of the following items that are pertinent must be shown on
each sheet.
005.04A General
(1) Title of map
A. Township
B. Range
C. Section or sections
D. Subdivision
E. Block
F. Lot
G. Parcel
(2) Book and page number as found in the
register of deed's office
(3)
City
(4) Arrow indicating
north
(5) Scale of map
(6) Page number of bordering maps on
respective edges
005.04B Descriptive information
(1) Sections, townships, and ranges if more
than one
(2) Subdivisions, if they
cover only a portion of the map and are not in the title
(3) Property ownership lines with essential
courses and distances - shown by solid lines
(4) Dimensions of lots and tracts - showing
original plotted areas in dotted lines if parcel includes a greater
area
(5) Lot numbers shown in the
center of the lot
(6) Parcel
number - circled or otherwise highlighted on the parcel
(7) Original block number
(8) County assessor's block number, must be
enclosed elliptically or otherwise highlighted
(9) Acreage of any parcel containing one acre
or more, or fractions of an acre; or, if the county has implemented a lot and
block system of identification, the lot and block
(10) Width of streets and roads
005.04C Street names
005.04D Highway route numbers designating
whether federal, state, or local
005.04E Ownership and use of public property
(courthouse, library, school, park, etc.)
005.04F Creeks, rivers, ditches, bridges,
lakes, etc.
005.04G In the
preparation of a cadastral map, the following scale of measurement must be used
as applicable:
| Urban lot |
Scale - 1 inch = 100 feet |
| Large urban and suburban |
Scale - 1 inch = 200 feet |
| General rural |
Scale - 1 inch = 1,320 feet |
| General rural and range |
Scale - 4 inches = 1 mile |
A cadastral map must be printed on permanent materials that
facilitate reproduction. Each sheet or page of a cadastral map must be uniform
in size. The county assessor must update and maintain the cadastral map to
reflect any changes in the information. The requirements mandated in this
regulation will not prohibit a county from using electronic records that
encompass items such as the Nebraska Geographic Information Systems after
approval from the Property Tax Administrator.
005.05 If either the owner of the improvement
or the owner of the land claims that the value of their interest in the real
property is reduced by reason of the terms of the contract or because of the
prospective termination or expiration of the term, he or she shall serve notice
of such claim in writing by certified mail on the owner of the land or the
improvement before January 1 and at the same time, serve similar notice on the
assessor, together with an affidavit, that notice was served on the other
party. Upon finding, from the evidence submitted, that the claim is valid, the
assessor shall proceed to apportion the total value of the improvements between
the owner thereof and the owner of the land, as their respective interests
appear. The assessor shall give notice to the parties of the findings by
certified mail, on or before June 1.
