Neb. Rev. Stat. §§ 46-131
The assessor must, between March 1 and the third Monday in May in each year, assess all the real property in the district to the persons who own, claim, or have the possession or control thereof, at its full cash value, less the value of all improvements thereon. He shall also assess all leasehold estates in all lands belonging to the State of Nebraska, which are leased to any person, association, or corporation, to the person holding such lease, at the full cash value of such leasehold estate, less the value of all improvements thereon. He must prepare an assessment book with appropriate headings, in which must be listed all such property within the district, in which must be specified in separate columns under the appropriate heading (1) the name of the person to whom the property is assessed; and if the name is not known to the assessor, the property must be assessed to unknown owners; (2) land by township, range, section, or fractional section, and when such land is not a congressional division or subdivision, by metes or bounds or other description sufficient to identify it, giving an estimate of the number of acres, locality, and improvements thereon; (3) city and town lots, naming the city or town and the number and block according to the system of numbering in such city or town and the improvements thereon; (4) the cash value of real estate other than city or town lots; (5) the cash value of improvements on such real estate; (6) the cash value of city and town lots; (7) the cash value of improvements on real estate, assessed to persons other than the owners of such real estate; (8) the full value of all leasehold estates of persons leasing state lands; (9) the cash value of the improvements on state lands held under lease; (10) the full value of all property assessed; (11) the total value of all property after the equalization of the board of directors; and (12) such other things as the board of directors may require from him; Provided, that city and town lots within any irrigation district, which are occupied and used exclusively for other than agricultural purposes, shall not be assessed or taxed by such irrigation district during the time such lots are so occupied and used. The assessment of any property in the name of the wrong person shall in no way invalidate the assessment thereof.
Neb. Rev. Stat. §§ 46-131