Real property; assessment date; notice of preliminary valuation; damaged real property; adjustment

(1) All real property in this state subject to taxation shall be assessed as of January 1 at 12:01 a.m., and such assessment shall be used as a basis of taxation until the next assessment unless the property is damaged real property as defined in section 77-1307 , in which case the assessed value for the damaged real property shall be adjusted as provided in sections 77-1307 to 77-1309 .

(2) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall provide notice of preliminary valuations to real property owners on or before January 15 of each year. Such notice shall be (a) mailed to the taxpayer or (b) published on a website maintained by the county assessor or by the county.

(3) The county assessor shall complete the assessment of real property on or before March 19 of each year, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall complete the assessment of real property on or before March 25 of each year.