2006 Nebraska Revised Statutes - § 77-1216 — Personal property; questions over place of listing; how determined.

Section 77-1216
Personal property; questions over place of listing; how determined.

Questions that may arise as to the proper place to list personal property shall be determined as follows:

(1) If between several places in the same county, the place for listing and assessing shall be determined and fixed by the county board; and

(2) If between different counties, the place for listing and assessing shall be determined by the Property Tax Administrator under the provisions of the Administrative Procedure Act.

When fixed in either case, it shall be as binding as if fixed by specific statutory provision.

Source:

Laws 1903, c. 73, § 42, p. 398

R.S.1913, § 6327

C.S.1922, § 5928

C.S.1929, § 77-1415

R.S.1943, § 77-1216

Laws 1963, c. 448, § 1, p. 1472

Laws 1995, LB 490, § 91

Cross References:

Administrative Procedure Act,see section 84-920.

Annotations:

Where the place for listing and assessing personal property is fixed by the county board of equalization, the board action will be presumed valid and will not be disturbed unless clearly wrong. Berkshire & Andersen v. Douglas County Board of Equalization, 200 Neb. 113, 262 N.W.2d 449 (1978).

Provisions of this section, if timely pursued, afford an administrative remedy to a school district where it claims personal property it was entitled to tax has been erroneously assessed in the wrong district. Sesemann v. Howell, 195 Neb. 798, 241 N.W.2d 119 (1976).

It is the duty of the county board to determine where within the county property shall be assessed when property is situated in different taxing districts. Svoboda & Hannah v. Board of Equalization of Perkins County, 180 Neb. 215, 142 N.W.2d 328 (1966).

County board exercises discretion in determining in what taxing district livestock should be assessed. Ramm v. County of Holt, 172 Neb. 88, 108 N.W.2d 808 (1961); Goebel v. County of Holt, 172 Neb. 81, 108 N.W.2d 406 (1961).

Where county board fixed place for listing and assessing property so that school district having small portion of property within its boundaries was given an equal share in taxes with other district having practically all assessed property within its boundaries, finding was abuse of county board's discretion. School District No. 142 of Holt County v. School District No. 13 of Holt County, 122 Neb. 132, 239 N.W. 634 (1931).

If property may be listed in several places in the county, place may be determined by county board. Delatour v. Smith, 116 Neb. 695, 218 N.W. 731 (1928); Diemer & Guilfoil v. Grant County, 76 Neb. 78, 107 N.W. 216 (1906).

When statute is silent or uncertain as to proper place to list property, it may be fixed by State Board of Equalization. Nemaha County v. Richardson County, 93 Neb. 171, 139 N.W. 1021 (1913).

Action of board should not be disturbed, unless abuse of discretion is shown. Diemer & Guilfoil v. Grant County, 76 Neb. 78, 107 N.W. 216 (1906).

~Reissue Revised Statutes of Nebraska