Section 350-15-007 - REPORTING BY THE ASSESSOR007.01 On or before December 1, 2004 and every fourth December 1 thereafter, the assessor shall file with the county board and the Property Tax Administrator a report containing the following information for that particular year: 007.01A The legal description and the owner of all property located within the county that is owned by state agencies and political subdivisions of the State of Nebraska.007.01B The legal description, owner and tax status of all leased and unleased property owned by state agencies and political subdivisions of the State of Nebraska that is not being used for a public purpose and is subject to taxation.007.02 The Department of Revenue shall create and maintain a database from the information in REG 15-007.01B on the Department's website which is available to the public. 007.02A The database shall be searchable by legal description, owner and tax status of the property.350 Neb. Admin. Code, ch. 15, § 007