Omitted property, defined

Omitted property means, for the current tax year, (1) any taxable real property that was not assessed on March 19, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, any taxable real property that was not assessed on March 25, and (2) any taxable tangible personal property that was not assessed on May 1. Omitted property also means any taxable real or tangible personal property that was not assessed for any prior tax year. Omitted property does not include property exempt under subdivisions (1)(a) through (d) of section 77-202 , listing errors of an item of property on the assessment roll of the county assessor, or clerical errors as defined in section 77-128 .