Property Ownership

A Nebraska property owner purchases an adjacent vacant lot. The two parcels are combined for tax purposes through:

ARecording a merger deed
BFiling a lot combination/consolidation with the county assessor✓ Correct
CAutomatic combination upon purchase
DRecording a plat amendment

Explanation

Adjacent lots owned by the same owner can be combined (consolidated) for tax and legal purposes by filing with the county assessor. This creates a single legal parcel from the formerly separate lots.

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