Section 350-52-004 - COLLECTION OF TAX004.01 The registers of deeds of the various counties of the State of Nebraska shall act as tax collection agents in their respective counties for the Tax Commissioner.004.02 When a deed is presented for recording, the register of deeds shall perform the following before recording the deed:004.02A Determine if the deed transfers title to the real property located in his or her county;004.02B Determine the names of the grantor and the grantee;004.02C Determine if the Real Estate Transfer Statement, Form 521, is completed and signed by the grantee or his or her authorized agent;004.02D Determine if the deed is subject to exemption based on information presented by the taxpayer and these regulations;004.02E Determine the full actual consideration and the current market value of the real property transferred;004.02F If subject to tax, determine the tax using the full actual consideration or the current market value;004.02G If subject to tax, collect the tax and enter the amount of the tax in the fee book;004.02H Affix the stamp if a completed Real Estate Transfer Statement, Form 521 is furnished, and complete the stamp as directed in Reg-52-007.004.03 The Real Estate Transfer Statement, Form 521, prescribed by the Property Tax Administrator, shall be completed, signed and filed with the register of deeds, by the grantee, purchaser or his or her authorized agent at the time the deed is presented to the register of deeds for recording. This statement may require the recitation of any information contained in the deed, memorandum of contract, or land contract, the total consideration paid, the amount of the total consideration attributable to factors other than the purchase of real estate itself, and other factors which may influence the transaction. The register of deeds shall forward the original copy of the statement to the county assessor. If the grantee or purchaser or his or her authorized agent fails to furnish the statement, the register of deeds shall not record the deed, memorandum of contract, or land contract. The register of deeds shall indicate on the statement the book and page or computer system reference where the deed, memorandum of contract, or land contract is recorded and shall immediately forward the statement to the county assessor. The county assessor shall process the statement according to the instructions of the Property Tax Administrator and shall, when directed, forward the statement to the Property Tax Administrator.004.04 The register of deeds may use the Real Estate Transfer Statement, Form 521, in determining the full actual consideration paid to the grantor by the grantee for the real estate being transferred that is subject to the tax. If the deed is given for less than full actual consideration, or if the deed has no stated consideration, the current market value of the real estate shall be stated on the Real Estate Transfer Statement, Form 521. If all required information is not supplied on the Real Estate Transfer Statement, Form 521, the register of deeds shall not accept the deed for recordation.004.05 All deeds are presumed taxable unless it clearly appears on the face of the deed or sufficient documentary proof is presented to the register of deeds that the deed is exempt under Reg-52-003. Unless the exemption is proved, no deed shall be recorded unless the tax is paid and the stamp affixed. If an exemption is proven, the stamp shall be affixed with the word "exempt" stated on the stamp, and the applicable exemption number stated on the stamp.004.06 When multiple grantors transfer real property, the tax due from each grantor is based upon their respective portion of ownership of the real property.004.07 The liability for the tax is upon the grantor. The tax may be paid by the grantee or any other agent presenting the deed for recordation.004.08 Any person shall have access to any filed Real Estate Transfer Statement, Form 521, at the office of the county assessor which has been filed on or after January 1, 1995, and which has not been disposed of pursuant to the records retention and disposition schedule as approved by the State Records Administrator.350 Neb. Admin. Code, ch. 52, § 004