32-519 County assessor; election; when required; terms; qualifications; partisan ballot.
32-519. County assessor;election; when required; terms; qualifications; partisan ballot.(1) Except as provided in section 22-417, at the statewide general election in 1990 and each fouryears thereafter, a county assessor shall be elected in each county havinga population of more than three thousand five hundred inhabitants and morethan one thousand two hundred tax returns. The county assessor shall servefor a term of four years.(2) The county board of any county shall order the submissionof the question of electing a county assessor in the county to the registeredvoters of the county at the next statewide general election upon presentationof a petition to the county board (a) conforming to the provisions of section 32-628, (b) not less than sixty days before any statewide general election,(c) signed by at least ten percent of the registered voters of the countysecured in not less than two-fifths of the townships or precincts of the county,and (d) asking that the question be submitted to the registered voters inthe county. The form of submission upon the ballot shall be as follows: Forelection of county assessor; Against election of county assessor. If a majorityof the votes cast on the question are against the election of a county assessorin such county, the duties of the county assessor shall be performed by thecounty clerk and the office of county assessor shall either cease with theexpiration of the term of the incumbent or continue to be abolished if nosuch office exists at such time. If a majority of the votes cast on the questionare in favor of the election of a county assessor, the office shall continueor a county assessor shall be elected at the next statewide general election.(3) The county assessor shall meet the qualifications foundin sections 23-3202 and 23-3204. The county assessor shall be elected on thepartisan ballot. SourceLaws 1994, LB 76, § 115; Laws 1996, LB 1085, § 46; Laws 2009, LB121, § 4.Operative Date: July 1, 2013AnnotationsUnder this section, the office of county assessor in a county which has elected to abolish it, continues only during the incumbency of the county assessor then holding office, and immediately upon his resignation, the county clerk becomes ex officio county assessor. Hatcher & Co. v. Gosper County, 95 Neb. 543, 145 N.W. 993 (1914).