Section 350-45-007 - COUNTY ASSESSOR PROCEDURE007.01 The real property assessment rolls, revised and completed by the county assessor by March 19 of each year, except beginning January 1, 2014, the date will be March 25 for counties with a population of at least 150,000 inhabitants, must reflect the actual value of all property in the county without any reduction by reason of any approved homestead exemption.007.02 On or before September 1 of each year, after adjustments by the county board of equalization, the county assessor must certify to the Department the average assessed value of single-family residential property in the county for the current year. The determination of the average assessed value will be made from all real property records containing dwellings, mobile homes, and duplexes which are designed for occupancy as single family residential property, and any associated land not to exceed one acre. The county assessor will also report to the Department the exempt amounts computed pursuant to Neb. Rev. Stat. § 77-3501.01 on forms prescribed by the Tax Commissioner. See, Certificate of Average Assessed Value of Single-Family Residential Property, Form 458V. For residential or agricultural parcels, this includes the value of the dwelling or residence, any building directly associated with or serving the dwelling, and the land surrounding the dwelling not to exceed one acre. This typically means a house, garage, and land not exceeding one acre.350 Neb. Admin. Code, ch. 45, § 007