Nebraska LB1019 grants immunity from trespass prosecution to county assessors while performing official duties.
Nebraska LB1019 amends the law to provide immunity from prosecution for trespass to county assessors while they conduct inspections and reviews of taxable real property parcels. Assessors must inspect and review parcels to achieve uniform and proportionate valuations. Assessors must not enter enclosed buildings without permission. The bill repeals the original section and replaces it with these provisions.
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