NE LB834

County assessors may appoint deputy county assessors when authorized by the county board, with deputies able to perform assessor duties during the assessor's absence or disability

Property Tax Administrator gains authority to hold special certification examinations when a county has a pressing need for a deputy county assessor, and may adopt rules specifying requirements for such requests

Removes obsolete "beginning January 1, 2014" language throughout the statutes related to property assessment deadlines for counties with populations of 150,000+ inhabitants

Eliminates the $5 annual fee for mobile home location permits while maintaining the permit requirement; landowners must still report mobile home information to county assessors by January 15

Tax statements must now separately indicate property taxes for public safety services for counties, cities, and villages (previously only required for political subdivisions generally)