Real property; assessment; omitted lands; correction; exceptions

It shall be the duty of the county assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after the date specified in section 77-123 , or any former year. The assessment shall be made by the county board of equalization in accordance with sections 77-1504 and 77-1507 . After county board of equalization action pursuant to section 77-1504 or 77-1507 , the county assessor shall correct the assessment and tax rolls as provided in section 77-1613.02 . No real property shall be assessed for any prior year under this section when such real property has changed ownership otherwise than by will, inheritance, or gift.