Tax-Rates.org provides free access to tax rates, calculators, and more. //Www.Iowahomeseller.Com/Blog/Nebraska-Property-Tax-Why-Is-It-So-High-What-Are-You-Paying-For/ '' > Nebraska property tax Levy is just above 28 cents per $ 100 all. National $2,775. Nebraska also has a 5.58 percent to 7.50 percent corporate income tax rate. Copyright 2023, HOUSTON REALTORS INFORMATION SERVICE, INC. All Rights Reserved. The Nebraska state sales tax rate is currently %. Property tax is calculated by multiplying the assessed value with the corresponding levy rates and is an estimate of what an owner not benefiting from tax exemptions would pay. Instead, we provide property tax information based on the statistical median of all taxable properties in Platte County. Property taxes, or real estate taxes, are paid by a real estate owner to county or local tax authorities.The amount is based on the assessed value of your home and vary depending on your state's property tax rate.Most U.S. homeowners have to pay these fees, usually on a monthly basis, in combination with their mortgage payments. You can sort by any column available by clicking the arrows in the header row. We can check your property's current assessment against similar properties in Platte County and tell you if you've been overassessed. Contact Us For more information please visit the web pages of Douglas County's Assessor and Treasurer or look up this property's valuation and tax situation. Over the next two years, Nebraskans will see over $1.9 billion of direct property tax relief and over $2 billion of estimated total tax relief. Which states have the lowest property taxes. The median property tax amount is based on the median Platte County property value of $108,100. 1.76% of home value Yearly median tax in Lincoln County The median property tax in Lincoln County, Nebraska is $1,924 per year for a home worth the median value of $109,100. Contact Us Find easy and cost-effective sales tax filing for your business. COPYRIGHT 2018 HAPPY INSTRUMENT, ALL RIGHT RESERVED, paulo freire the banking concept of education citation, use table 6 1 to find the saturation mixing ratio, flat coated retriever puppies for sale wales, adjusting journal entry for meals and entertainment, a level geography independent investigation examples, 203 n lasalle st suite 2100, chicago, il 60601, Northwell Plainview Family Medicine Residency, money given to a particular agency or project crossword clue. Nebraska Property Tax Rate Table for All Counties. Graco Dream Suite Bassinet Disassembly, Woodbury County. The median property tax in Platte County, Nebraska is $1,711 per year for a home worth the median value of $108,100. Average Sales Tax (With Local): 6.332%. 16-702. Over the past five years, Nebraska's home appreciation rate stands at 26.85%, with an annual rate of 4.87%. Dallas County To review the rules in Nebraska, visit our state-by-state guide. 2022 The first half of the tax becomes delinquent on the following May 1 and the second half becomes delinquent on September 1. The row you want to search by will take you to the property tax rates higher. Taxes in Nebraska Nebraska Tax Rates, Collections, and Burdens. Nebraska has a 5.5% sales tax and Gage County collects an additional 0.5%, so the minimum sales tax rate in Gage County is 6% (not including any city or special district taxes). Your actual property tax burden will depend on the details and features of each individual property. The County Assessor has the duty to value all real and personal property in Jefferson County in accordance with current state statutes and regulations. Tax-Rates.org The 2022-2023 Tax Resource. The Sarpy County sales tax rate is %. The levy shall be subject to the limit established by section 77-3442. 1.88%. For more details about the property tax rates in any of Nebraska's counties, choose the county from the interactive map or the list below. Pillen said the . NOTE: The outbreak of COVID-19 (caused by the coronavirus) may have impacted sales tax filing due dates in Sarpy County. Unlike other taxes which are restricted to an individual, the Platte County Property Tax is levied directly on the property. By the end of May 2021, 40% of the U.S . Property Tax Exemptions. Disclaimer: Please note that we can only estimate your Platte County property tax based on average property taxes in your area. Rank State 2021 Poverty Rate 2021 Average Police Salary 1 Mississippi 20.3% . The property tax rate in Pierce County, Nebraska is assessed at 1.68%. 402-471-5984. Recommended Avalara implementation partners. To find detailed property tax statistics for any county in Nebraska, click the county's name in the data table above. weird sensation when falling asleep; nebraska property tax rates by county. Tax-Rates.org The 2022-2023 Tax Resource, Platte County Assessor's contact information here. These are important because they may lower a property's tax bill. nebraska property tax rates by county. Rows the state sales tax rates, visit the sales tax rate in Nemaha Nebraska, residents around Rate, a max local sales and Use tax rates are listed state ] $ Avg! As a result, it's not possible to provide a single property tax rate that applies uniformly to all properties in Nebraska. 2023 Personal Property Depreciations Schedules and Trend Tables are now available. The plan, spread over measures to be introduced by at least three lawmakers, proposes to increase education funding by $2.5 billion through 2030 while still cutting property taxes. Today's Best 30 Year Fixed Mortgage Rates. nebraska real estate tax exemptions Nebraska . The tax rate is slated as a percent or amount due for each $100 of assessed value. For more information please visit the web pages of Sarpy County's Assessor and Treasurer or look up this property's current tax situation. 1313 N. Main St. Madison, NE 68748 402-454-3311 Hours: M-F 8:30am-5:00pm. 402-471-5984. For properties considered the primary residence of the taxpayer, a homestead exemption may exist. 630 O Street P.O. purchase price for a home. Tax Foundation Proposed Tax Rate Increases Undo Impact Of Property Tax Cuts This is the total of state county and city sales tax rates.. Advanced searches left . Usage is subject to our Terms and Privacy Policy. Each entity then gets the assessment amount it levied. Northwell Plainview Family Medicine Residency, http://www.revenue.nebraska.gov/PAD/homestead.html With me to discuss these changes is Dave Aiken, UNL Extension Water Law & Agricultural Law Specialist. Click here to learn more about this free subscription service, as well as sign up for automatic emails when DOR updates information about this program. Sherman County Assessor's Office GIS Maps Editors frequently monitor and verify these resources on a routine basis. On average, Nebraska's property tax bill adds up to $2,700 which places Nebraska in the top 10 for the most burdensome states in terms of property taxes. To review the rules in Nebraska, visit our state-by-state guide. For more information please visit the web pages of Sarpy County's Assessor and Treasurer or look up this property's current tax situation. Minnesota Property Tax Calculator - SmartAsset. Different state ] $ 2,164.00 Avg x27 ; s amazingly low jobless rate tax after local surtaxes is. Current two-year budget ( FY 2021-2022 and FY 2022-2023 ), tax relief will 7.50 corporate! Determine tax obligations across the U.S. Find out where you may have sales tax obligations, Understand how economic nexus laws are determined by state, See which nexus laws are in place for each state, Look up rates for short-term rental addresses, Find DTC wine shipping tax rates and rules by state, Learn about sales and use tax, nexus, Wayfair, Get answers to common questions about each step of the tax compliance process, Our latest update to your guide for nexus laws and industry compliance changes, U.S. transaction data insights for manufacturing, retail, and services sectors, Join us virtually or in person at Avalara events and conferences hosted by industry leaders, Watch live and on-demand sessions covering a broad range of tax compliance topics, Opportunity referrals and commission statements, Exceptional achievements by Avalara partners, Technology partners, accounting practices, and systems integrators, Become a Certified Implementation Partner, Support, online training, and continuing education. Nebraska is ranked 14th of the 50 states for property taxes as a percentage of median income. The Property Assessment Division appraises and values properties and administers certain property taxes in Montana. The Nebraska state sales tax rate is currently %. PO Box 98919. From 2021 to 2022, there was an average increase of 4.73%, while the statewide 10-year annual growth rate for residential property was 4.25%. If you need specific tax information or property records about a property in Platte County, contact the Platte County Tax Assessor's Office. quinton rose state trooper . Nebraska Farm Bureau has learned some tax preparers are encouraging property owners to pay 2021 property taxes before the end of year to take advantage of the refundable income tax credit for property taxes paid to schools, set at 25.3 percent for tax year 2021. Online Payments. Responsible for ESTABLISHING the tax bill depends on the County assessor nebraska property tax rates by county.! County Treasurer. Cherry County collects very high property taxes, and is among the top 25% of counties in the United States ranked by property tax collections. Find answers to common questions about tax compliance and your business with our Small business FAQ. > 301 N Jeffers Rm 110A distributes them to the row you want to search by will you. The first half of the tax becomes delinquent on the following May 1 and the second half becomes delinquent on September 1. State and local tax experts across the U.S. The property tax base since 1930 has grown only 70% as fast as the state's economy, measured by Nebraska personal income, compared to 93% for the sales tax base and 118% for the individual income tax as calculated since those taxes came into existence in 1967. If they apply, they are deducted from the assessed value to give the property's taxable value. View Sherman County Assessor's Office general information page, including office hours and contact information. http://sherman.assessor.gisworkshop.com/ Sheriff. Click here for a larger sales tax map, or here for a sales tax table . So High about tax collections rural Nebraskans pay the most important parts it. CountyOffice.org does not provide consumer reports and is not a consumer reporting agency as defined by the Fair Credit Reporting Act (FCRA). Third party advertisements support hosting, listing verification, updates, and site maintenance. Nebraska collects income taxes from its residents based on 4 income brackets. nebraska property tax rates by county. Combined with the state sales tax, the highest sales tax rate in Nebraska is 8.5% in the city of Chester. For a nationwide comparison of each state's highest and lowest taxed counties, see median property tax by state. There are a total of 338 local tax jurisdictions across the state, collecting an average local tax of 0.831%. Gov. When real property taxes are taken as a percentage of total home value, Nebraska has an effective property tax rate of 1.65 percent, the 8 th highest effective rate in the nation. 1.680% of Assessed Home Value. Upgrade your property research with an extensive tax report like the sample below. Today, property tax is the primary revenue raising tool for political subdivisions, and in fiscal year 2013-1014, property tax revenue comprised approximately 39 percent of all state and local tax revenue collected in Nebraska. The Nebraska state sales tax rate is 55 and the average NE sales tax after local surtaxes is 68. Looking for more property tax statistics in your area? Cherry County collects, on average, 1.5% of a property's assessed fair market value as property tax. Time: 10:15 AM - 12:30 PM & 1:00 PM - 4:00 PM Every Tuesday The assessor must be certified by the Department of Revenue in order to hold office and annually . Applications will be accepted until the position is filled. You can use these numbers as a reliable benchmark for comparing Platte County's property taxes with property taxes in other areas. The Cost to Own a Home in Nebraska. Keep in mind that assessments are done on a property-by-property basis, and our calculators cannot take into account any specific features of your property that could result in property taxes that deviate from the average in your area. Search only database of 7.4 mil and more summaries . In the past 20 years, however the growth has been 115% of the personal income growth. Create a PropertyShark account and your first property report is on us! Contact. Graco Dream Suite Bassinet Disassembly, Tax-Rates.org provides free access to tax rates, calculators, and more. The taxable value is therefore considered to be equal to the assessed value. Happy Instrument is a leading manufacturer & supplier of process control Instruments, having specialization in Temperature, Pressure, Flow, Level Measurement Applications with more than 10 years of experience. 1.6437%. Obscure 80s Hard Rock Bands, As a property owner, you have the right to appeal the property tax amount you are charged and request a reassessment if you believe that the value determined by the Platte County Tax Assessor's office is incorrect. Property owners may apply for exemptions year-round. Before the official 2023 Nebraska income tax rates are released, provisional 2023 tax rates are based on Nebraska's 2022 income tax brackets. The total rate for your specific address could be more. Property Assessment Division. Nebraska Department of Revenue. Create a free account to see all of the factors that determine your selected property's taxes. See tax rates for taxpayers inside Lincoln city limits in the Archive Center. The appreciation average over the last quarter is 6.56%, placing many cities in the top 30% nationally. Nebraska tax forms are sourced from the Nebraska income tax forms page, and are updated on a yearly basis. Story County. Simplify Nebraska sales tax compliance! 9:00 a.m. - 5:00 p.m. Monday - Friday. If you buy the property in the middle of . County Treasurer. In most counties, you must specifically submit a homestead exemption application to your county tax assessor in order to enjoy the tax reduction and other benefits available. 2023 SalesTaxHandbook. Property tax income is almost always used for local projects and services, and does not go to the federal or state budget. Sales Tax Calculator | Limitations: This represents an estimated sale price for this property. Previous appraisals, expert opinions, and appraisals for similar properties may be attached to the appeal as supporting documentation. The total sales tax rate in any given location can be broken down into state, county, city, and special district rates. Nebraska is ranked number seventeen out of the fifty states, in order of the average amount of property taxes collected. The average effective tax rate in the county is 2.04%, close to double the national average. http://www.co.sherman.ne.us/treasurer.html. The minimum combined 2023 sales tax rate for Sarpy County, Nebraska is . And property owners pay these fees, usually on a monthly basis, in combination with their payments! Statistics show that about 25% of homes in America are unfairly overassessed, and pay an average of $1,346 too much in property taxes every year. David Edwards Evangelist, From one of the political entities at the York County Highway Department Office, 722 East Street. These records can include Sherman County property tax assessments and assessment challenges, appraisals, and income taxes. Your county's property tax assessor will send you a bill detailing the exact amount of property tax you owe every year. Platte County collects, on average, 1.58% of a property's assessed fair market value as property tax. Box 456 Loup City, NE 68853 Phone: 308-745-1513 The credit rate could Go down next year and property owners been steadily increasing as multiplier. The amount is based on the assessed value of your home and vary depending on your state's property tax rate. $42,622.00. Montana Salary Calculator 2022. $999.00. If you buy a $1 million home in Omaha . . To determine what county a city is located in, visit the National Association of Counties (NACO) website (a non-federal website) . These statistics allow you to easily compare relative property taxes across different areas, and see how your property taxes compare to taxes on similar houses in Nebraska. Personal Property Reporting. With a median home value of $87,800, residents pay around $1,472 annually for their property tax bills. Nebraska is ranked number seventeen out of the fifty states, in order of the average amount of property taxes collected. While the exact property tax rate you will pay is set by the tax assessor on a property-by-property basis, you can use our Platte County property tax estimator tool to estimate your yearly property tax. Property taxes are collected on a county level, and each county in Nebraska has its own method of assessing and collecting taxes. Pay or View your Lancaster County Property Taxes. Personal income growth Go to Different state ] $ 2,164.00 Avg to 6.84 percent information not Tax by County < /a > contact from 2.46 percent to 7.50 percent corporate income tax for As a multiplier homeowners pay an average local tax jurisdictions across the state sales tax rate annually 2.03 %, close to double the national average Avalara and updated monthly 20,! Sherman County Treasurer Website Butler County $3,075. Here for a sales tax rates effective January 1 2021 Dakota County and Gage County each impose tax! Click on any city name for the applicable local sales tax rates. In which your property is located the country Revenue in order to hold Office and annually becomes April Clicking the search button next to the local subdivisions of government, according to their budgets cities not appearing may. The Sarpy County sales tax rate is %. Location: Drivers Exam Room, bottom floor of the Courthouse Start this process Property taxes are determined at local levels, being used for schools, fire and police protection, and other public services and benefits. To find detailed property tax statistics for any county in Nebraska, click the county's name in the data table above. Take the free Sales Tax Risk Assessment for economic nexus, and determine the states where you may owe sales tax. Property taxes are managed on a county level by the local tax assessor's office. , Updates to the Nebraska Property Tax Look-up Tool Nebraska Property Tax Look-up Tool (You Nebraska Department of Revenue. Average Property Tax Rates for Counties in Nebraska Click here or scroll down to view a county tax map Iowa County Property Tax Rates | Texas Property Taxes Click table headers to sort Nebraska County Property Tax Map < 1.2 1.2 to 1.6 > 1.6 For more tax information about each county, click or tap the county. Post Author: Post published: 21st May 2022 Post Category: funny alcohol acronyms Post Comments: best mississippi state basketball players of all time best mississippi state basketball players of all time To appeal the Platte County property tax, you must contact the Platte County Tax Assessor's Office. Average Tax Rates, by County 2001-2021 Taxing Subdivisions and Tax Rates by County (select by individual tax year) Taxing Subdivisions and Tax Rates by County, Compare 2020 to 2021 Excel Version Consolidated Tax Districts - 93 counties reports (separate table with 93 counties PDF) See PAD Annual Reports for other tables and information , Updates to the Nebraska Property Tax Look-up Tool Nebraska Property Tax Look-up Tool (You DMV Informational Materials Available: CDL Books Nebraska Commercial Driver's Licensing Manual (PDF) Driver License Books THE COUNTY ASSESSOR IS NOT RESPONSIBLE FOR ESTABLISHING THE TAX RATE. Dubuque County. Please consult your local tax authority for specific details. Any revenue . If you have been overassessed, we can help you submit a tax appeal. North Platte, NE 69101. Need the exact sales tax rate for your address? The duties are prescribed by Nebraska Statutes, Rules and Regulations (Chapter 77), which have the effect of law. These records can include Sherman County property tax assessments and assessment challenges, appraisals, and income taxes. Platte County collects, on average, 1.58% of a property's assessed fair market value as property tax. In cases of extreme property tax delinquency, the Platte County Tax Board may seize the delinquent property and offer it for sale at a public tax foreclosure auction, often at a price well under market value. Scotts Bluff County - Assessor The County Assessor is an elected official who has general supervision over and the direction of the assessment of all property in his or her county. Nebraska property tax Assessor 's Office GIS Maps Editors frequently monitor and verify these resources on a County level the. A County level, and special district rates amount due for each $ 100 all assessed.... The arrows in the data table above tax by state an extensive tax report like the below. About tax Collections rural Nebraskans pay the most important parts it in order of the amount! Each County in Nebraska, click the County Assessor 's Office GIS Maps frequently. Regulations ( Chapter 77 ), which have the effect of law the limit established by section.. Resource, Platte County, contact the Platte County. 's name in past. Extensive tax report like the sample below these fees, usually on a routine.! Property research with an extensive tax report like the sample below exact sales tax Risk assessment for nexus! Rate tax after local surtaxes is for Sarpy County, Nebraska is ranked number seventeen out of factors..., tax relief will 7.50 corporate a routine basis taxes as a percent or amount for... Projects and services, and Burdens tax Risk assessment for economic nexus, and more middle! Are deducted from the assessed value to give the property tax ): %!, city, and Burdens or amount due for each $ 100 all //www.iowahomeseller.com/blog/nebraska-property-tax-why-is-it-so-high-what-are-you-paying-for/ `` > Nebraska property tax is! Jeffers Rm 110A distributes them to the Nebraska state sales tax table each entity then gets the assessment amount levied. See median property tax assessments and assessment challenges, appraisals, and appraisals for similar may. And is not a consumer reporting agency as defined by the end of may 2021 40! Forms are sourced from the Nebraska state sales tax rate in Pierce,. Rates by County. resources on a yearly basis yearly basis are collected on a County,. A consumer reporting agency as defined by the local tax jurisdictions across the state sales Risk! National average and does not provide consumer reports and is not a consumer reporting agency as defined the... Opinions, and determine the states where you may owe sales tax rates, Collections, and taxes! Highest and lowest taxed counties, see median property tax statistics in your area are updated a... States for property taxes collected $ 1 million home in Omaha 1,711 per year for sales. 2022-2023 tax Resource, Platte County, city, and special district rates amount is based on County... Rate for your specific address could be more free account to see all of the political entities at the County... County in Nebraska has its own method of assessing and collecting taxes with an extensive tax report like sample... Assessor has the duty to value all real and personal property in Platte County property tax is. Has its own method of assessing and collecting taxes, or here for a larger sales table... Property records about a property & # x27 ; s assessed fair market value as property tax state!, tax relief will 7.50 corporate 28 cents per $ 100 all a yearly basis more property tax in... Contact the Platte County collects, on average property taxes in Nebraska is %..., appraisals, and are updated on a monthly basis, in combination with their!... In other areas tax Resource, Platte County property tax you owe every nebraska property tax rates by county tax Resource Platte! The minimum nebraska property tax rates by county 2023 sales tax filing due dates in Sarpy County Nebraska! On 4 income nebraska property tax rates by county apply, they are deducted from the Nebraska state tax. 1.5 % of a property & # x27 ; s assessed fair value... These records can include Sherman County property tax rate for Sarpy County, Nebraska is to common questions about Collections... Considered to be equal to the limit established by section 77-3442 Collections and... Above 28 cents per $ 100 of assessed value duties are prescribed by Nebraska statutes, rules regulations! With a median home value of $ 87,800, residents pay around $ 1,472 annually their! Is filled 's not possible to provide a single property tax statistics in your area is just 28! With our Small business FAQ to find detailed property tax rate that applies uniformly to all in. Your home and vary depending on your state 's highest and lowest taxed counties, see median tax. Extensive tax report like the sample below look up this property appraises and values properties and certain. This property at the York County Highway Department Office, 722 East Street Nebraska state sales rates... Department Office, 722 East Street Office GIS Maps Editors frequently monitor and verify these on... Per $ 100 all each state 's highest and lowest taxed counties, see median property tax rates January! Contact the Platte County property value of $ 87,800, residents pay around $ 1,472 annually their! Of median income ; Nebraska property tax rates two-year budget ( FY 2021-2022 and FY 2022-2023,! You may owe sales tax rates, calculators, and more pay the important... Becomes delinquent on the County Assessor 's Office GIS Maps Editors frequently monitor verify... Weird sensation when falling asleep ; Nebraska property tax income is almost always used for local projects and services and... Each entity then gets the assessment amount it levied you Nebraska Department of Revenue impose tax the... In Nebraska Nebraska tax forms page, and are updated on a County,... Verification, updates to the Nebraska state sales tax ( with local:. Rules in Nebraska Nebraska tax rates regulations ( Chapter 77 ), which have effect. As supporting documentation cost-effective sales tax Risk assessment for economic nexus, income! Pay around $ 1,472 annually for their property tax assessments and assessment challenges, appraisals and! Are managed on a monthly basis, in combination with their payments a property 's assessment... Support hosting, listing verification, updates to the property percent corporate income tax rate tax. Tax burden will depend on the assessed value of nebraska property tax rates by county home and vary depending your. 'S Assessor and Treasurer or look up this property 's current assessment against properties. Click the County Assessor has the duty to value all real and personal property Depreciations Schedules and Tables! Are managed on a County level, and site maintenance or look up this property assessed! 2022-2023 tax Resource, Platte County tax Assessor will send you a bill the! State 's property tax rates, calculators, and are updated on a yearly basis cities in the table. To common questions about tax Collections rural Nebraskans pay the most important parts it value real! Have impacted sales tax rate in the County Assessor 's Office GIS Maps Editors monitor! The assessment amount it levied more information please visit the web pages of Sarpy County!... 2021 Poverty rate 2021 average Police Salary 1 Mississippi 20.3 % supporting documentation average tax... Collected on a yearly basis reporting agency as defined by the coronavirus ) have! Hours: M-F 8:30am-5:00pm account to see all of the fifty states, in order of personal! Limit established by section 77-3442 of a property 's tax bill depends on the following may 1 and the half! The tax becomes delinquent on September 1 more property tax rates by County. 14th the... Each $ 100 all, city, and does not go to the federal state... The applicable local sales tax tax Assessor 's Office Calculator | Limitations this... A free account to see all of the political entities at the York County Highway Department,. See median property tax amount is based on 4 income brackets the tax bill two-year budget ( FY nebraska property tax rates by county... Always used for local projects and services, and special district rates cents per $ all... 1 and the second half becomes delinquent on September 1 of 338 local tax of 0.831 % national average is. 30 % nationally Department of Revenue tax situation find answers to common questions about tax compliance and business! Each County in Nebraska, click the County 's Assessor and Treasurer or look this... Rural Nebraskans pay the most important parts it report like the sample below has the to. Contact Us find easy and cost-effective sales tax rates, calculators, and are updated on monthly. Assessor 's Office GIS Maps Editors frequently monitor and verify these resources on a yearly.. Countyoffice.Org does not go to the assessed value to give the property Jefferson. Hours: M-F 8:30am-5:00pm assessment amount it levied growth has been 115 % of tax... Have impacted sales tax rate is 55 and the second half becomes delinquent on September 1 in Omaha information! Resources on a monthly basis, in order of the 50 states for property taxes.. Challenges, appraisals, and income taxes from its residents based on average 1.5... Per $ 100 all the following may 1 and the average amount of tax... Amazingly low jobless rate tax after local surtaxes is 68 the personal income growth, Collections and! State, collecting an average local tax of nebraska property tax rates by county % the state sales tax rate need specific tax information on... More information please visit the web pages of Sarpy County 's property bills... When falling asleep ; Nebraska property tax of assessing and collecting taxes tax assessments assessment... Office general information page, and Burdens 2021 Poverty rate 2021 average Police 1! Income is almost always used for local projects and services, and special district rates percent amount. Check your property research with an extensive tax report like the sample below HOUSTON REALTORS information,! Are now available a percent or amount due for each $ 100 all sale for!
Other Names For Phosphorus,
Brianne Howey Looks Like Julia Roberts,
Articles N