Property Valuation

In Nebraska, the assessment ratio for property tax purposes is the relationship between:

AThe appraiser's fee and the property's market value
BThe county assessor's assessed value and the property's market value✓ Correct
CThe tax rate and the property owner's income
DThe mill rate and the state budget

Explanation

The assessment ratio is the percentage of market value at which property is assessed. If a property's market value is $200,000 and the assessed value is $160,000, the assessment ratio is 80%.

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