2006 Nebraska Revised Statutes - § 77-1347.01 — Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.

Section 77-1347.01
Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.

(1) The county assessor may make a determination that land no longer qualifies for special valuation pursuant to sections 77-1344 and 77-1347. If the county assessor's disqualification determination is made on or before March 19 of the year for which the land is deemed disqualified, the county assessor shall send a written notice of the determination to the applicant or owner within fifteen days after his or her determination, including the reason for the disqualification. A protest of the county assessor's determination may be filed with the county board of equalization within thirty days after the mailing of the notice. The county board of equalization shall decide the protest within thirty days after the filing of the protest. The county clerk shall, within seven days after the county board of equalization's final decision, mail to the protester written notification of the board's decision. The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the date of the decision. The valuation notice relating to the land subject to the county assessor's disqualification notice shall be sent in accordance with subsection (2) of section 77-1315 and the valuation may be protested pursuant to section 77-1502.

(2) If the county assessor's disqualification determination is made after March 19 and on or before July 25 of the year for which the land is deemed disqualified, the county assessor shall prepare a report for the county board of equalization setting forth the parcel the county assessor believes should be disqualified, the reason for the disqualification, and the valuation of the property after disqualification. The county board of equalization may meet on or after June 1 and on or before July 25 to consider the question of the disqualification and valuation of a parcel or parcels reported to the county board of equalization pursuant to this section. Upon review of the report from the county assessor, the county board of equalization may issue a written notice to the taxpayer determining that the parcel should be disqualified and determining the valuation of the parcel after disqualification. A protest of either the disqualification determination or the valuation of the parcel, or both, may be filed with the county board of equalization within thirty days after the mailing of the notice. The county board of equalization shall decide the protest within thirty days after the filing of the protest. The county clerk shall, within seven days after the county board of equalization's final decision, mail to the protester written notification of the board's decision. The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the date of the decision.

Source:

Laws 2006, LB 808, § 32.

~Revised Statutes Cumulative Supplement, 2006