2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-1608 - County tax levy; appeal by taxpayer; proceedings.

77-1608. County tax levy; appeal by taxpayer; proceedings.

The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall be certified to the county assessor, county clerk, and county treasurer of each county in which the tax was levied to revise all tax records to reflect the corrected levy.

Source

Laws 1907, c. 101, § 1, p. 352;
R.S.1913, § 6456;
Laws 1915, c. 109, § 1, p. 256;
Laws 1921, c. 136, § 1, p. 599;
C.S.1922, § 5979;
Laws 1927, c. 176, § 1, p. 514;
Laws 1929, c. 181, § 1, p. 639;
C.S.1929, § 77-1801;
Laws 1931, c. 137, § 1, p. 381;
Laws 1933, c. 133, § 1, p. 510;
Laws 1935, c. 52, § 1, p. 179;
Laws 1937, c. 172, § 1, p. 679;
C.S.Supp.,1941, § 77-1801;
R.S.1943, § 77-1608;
Laws 1947, c. 250, § 35, p. 802;
Laws 1997, LB 269, § 46;
Laws 2004, LB 973, § 39.

Annotations

Question as to power of court to determine amount of levy, and to change levy accordingly, raised but not decided. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).