Editor's note: This is the first in a series of articles that outline some of the duties of the Wayne County elected officials. This is not meant to be an inclusive list, but a general overview of daily activities.
County Assessor's Office
The County Assessor’s Office has the duty of identifying, listing/recording, and valuing all real and personal property within the county to ensure fair and equitable valuations. The assessor must be certified by the Nebraska Department of Revenue in order to hold office and must also complete mandatory continuing education.
Some responsibilities of the County Assessor are:
• Property Valuation – Annually value all real property based on market value;
*A range of 92 – 100% for residential and commercial properties
*A range of 69 – 75% for agricultural property
• Prepare the assessment roll as defined in section 77-129 and described in section 77-1303.
Tax rates are determined by the budgets of local taxing entities (schools, cities, fire, county, etc.).
The Assessor’s Office is responsible for determining the value of each property, which is then used to determine the tax amount based on those entities’ budgetary needs.
The Assessor does not set the tax rates or tax amounts.
Wayne County Treasurer
Duties of the Wayne County Treasurer include:
Motor Vehicle, Trailer, ATV/UTV, and Boat Titling;
Daily balancing;
Monthly balancing with bank reconciliations;
Creating Distress Warrants for delinquent taxes;
Find the complete information in the March 5 edition in The Wayne Herald or subscribe today by clicking here.
