NE LB1019

County assessors granted immunity from trespass prosecution when performing official property inspection duties under section 77-1311.03

Immunity does not apply to entering enclosed buildings without express permission from the property owner or occupant

Amends existing law requiring county assessors to systematically inspect all taxable real property parcels at least once every six years

Inspections must be completed by March 19 annually, or March 25 in counties with populations of 150,000 or more