Section 350-41-009 - COMMUNITY DEVELOPMENT AUTHORITY009.01 Whenever a Community Development Authority purchases or acquires real property pursuant to Neb. Rev. Stat. Sections 18-2101 to 18-2144, it shall annually, so long as it owns such property, pay in lieu of taxes. The in lieu of tax shall be equal to the amount of property taxes levied against the property for the year prior to the purchase or acquisition of the real property by the authority. 009.01A The county board of equalization may in any year subsequent to the purchase or acquisition of real property by the authority, determine an amount of in lieu of taxes to be paid by the Community Development Authority, in place of the amount of property taxes levied against the property for the year prior to acquisition by the authority.009.02 The in lieu of taxes shall be paid to the state and the political subdivisions that make up the tax district in which the property is located.009.03 The assessor shall obtain information concerning the in lieu of taxes from the county treasurer and report such information as required by the Property Tax Administrator on the Certificate of Taxes Levied Report.350 Neb. Admin. Code, ch. 41, § 009