The Assessor/Register of Deeds is an elected official who has general supervision over and the direction of the assessment of all property in his or her county. The duties are prescribed by Nebraska Statutes (Chapter 77), Rules and Regulations which have the effect of law. The following is a partial list of those duties:
- Administer the assessment statutes of Nebraska law
- Attend all meetings of the County Board of Equalization
- Establish and maintain fair and equitable value on all real and personal property within the county
- Maintain cadastral records (i.e, parcel maps) on all property in the county
- Prepare abstract of value and certification of taxes levied for State Property Tax Administrator
- Prepare annual tax roll for the County Treasurer
- Review all applications for religious, charitable and educational tax exemptions
The register of deeds receives and preserves for recording a deed, mortgage, or release, recording and indexing of a will, recording and indexing of a decree, recording proof of publication, or recording any other instrument.