77-1317. Real property; assessment; omitted lands; correction; exceptions.
It shall be the duty of the county assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after the date specified in section 77-123, or any former year. The assessment shall be made by the county board of equalization in accordance with sections 77-1504 and 77-1507. After county board of equalization action pursuant to section 77-1504 or 77-1507, the county assessor shall correct the assessment and tax rolls as provided in section 77-1613.02. No real property shall be assessed for any prior year under this section when such real property has changed ownership otherwise than by will, inheritance, or gift.
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This section does not require formal notice from the county assessor to the landowner that valuation of real estate has been changed as a result of improvements undisclosed at the time of a previous assessment. Ganser v. County of Lancaster, 215 Neb. 313, 338 N.W.2d 609 (1983).
Question raised but not decided as to whether notice was required under this section. Keller v. Keith County, 179 Neb. 111, 136 N.W.2d 441 (1965).
Legislature used terms liable to taxation, subject to taxation, and taxable as generally meaning one and the same thing. Hanson v. City of Omaha, 154 Neb. 72, 46 N.W.2d 896 (1951).
Under former law, it was duty of county clerk to assess lands which had not been assessed or had escaped taxation. Radium Hospital v. Greenleaf, 118 Neb. 136, 223 N.W. 667 (1929); Elkhorn Land & Town Lot Co. v. Dixon County, 35 Neb. 426, 53 N.W. 382 (1892).
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