2006 Nebraska Revised Statutes - § 77-1502 — Board; protests; report; notification.

Section 77-1502
Board; protests; report; notification.
Section 77-1502

(1) The county board of equalization shall meet for the purpose of reviewing and deciding written protests filed pursuant to this section beginning on or after June 1 and ending on or before July 25 of each year. Protests regarding real property shall be signed and filed after the county assessor's completion of the real property assessment roll required by section 77-1315 and on or before June 30. For protests of real property, a protest shall be filed for each parcel. Protests regarding tangible personal property shall be signed and filed on or before the last date for filing the return required by section 77-1229. The county board in a county with a population of more than one hundred thousand inhabitants based upon the most recent federal decennial census may adopt a resolution to extend the deadline for hearing protests from July 25 to August 10. The resolution must be adopted before July 25 and it will affect the time for hearing protests for that year only. By adopting such resolution, such county waives any right to petition the Tax Equalization and Review Commission for adjustment of a class or subclass of real property under section 77-1504.01 for that year.

(2) Each protest shall be signed and filed in triplicate with the county clerk of the county where the property is assessed. The protest shall contain or have attached a statement of the reason or reasons why the requested change should be made and a description of the property to which the protest applies. If the property is real property, a description of each parcel shall be provided. If the property is tangible personal property, a physical description of the property under protest shall be provided. If the protest does not contain or have attached the statement of the reason or reasons for the protest or the description of the property, the protest shall be dismissed by the county board of equalization.

(3) No hearing of the county board of equalization on a protest filed under this section shall be held before a single commissioner or supervisor.

(4) The county clerk or county assessor shall prepare a separate report on each protest. The report shall include (a) a description of the property to which the protest applies, (b) any recommendation of the county assessor for action on the protest, (c) if a referee is used, the recommendation of the referee, (d) the date the county board of equalization heard the protest, (e) the decision made by the county board of equalization, (f) the date of the decision, and (g) the date notice of the decision was mailed to the protester. The report shall contain, or have attached to it, a statement, signed by the chairperson of the county board of equalization, describing the basis upon which the board's decision was made. The report shall have attached to it a copy of that portion of the property record file which substantiates calculation of the protested value unless the county assessor certifies to the county board of equalization that a copy is maintained in either electronic or paper form in his or her office. One copy of the report , if prepared by the county clerk, shall be given to the county assessor on or before August 2. The county assessor shall have no authority to make a change in the assessment rolls until there is in his or her possession a report which has been completed in the manner specified in this section. If the county assessor deems a report submitted by the county clerk incomplete, the county assessor shall return the same to the county clerk for proper preparation.

(5) On or before August 2, or on or before August 18 in a county that has adopted a resolution to extend the deadline for hearing protests, the county clerk shall mail to the protester written notice of the board's decision. The notice shall contain a statement advising the protester that a report of the board's decision is available at the county clerk's or county assessor's office, whichever is appropriate, and that a copy of the report may be used to complete an appeal to the Tax Equalization and Review Commission.

Source:

Laws 1903, c. 73, § 121, p. 428

Laws 1905, c. 112, § 1, p. 515

Laws 1909, c. 112, § 1, p. 444

Laws 1911, c. 104, § 14, p. 379

R.S.1913, § 6437

C.S.1922, § 5972

C.S.1929, § 77-1702

R.S.1943, § 77-1502

Laws 1947, c. 251, § 36, p. 826

Laws 1949, c. 233, § 1, p. 644

Laws 1953, c. 274, § 1, p. 899

Laws 1959, c. 355, § 25, p. 1267

Laws 1959, c. 371, § 1, p. 1307

Laws 1961, c. 377, § 6, p. 1158

Laws 1961, c. 384, § 1, p. 1177

Laws 1972, LB 1342, § 1

Laws 1975, LB 312, § 1

Laws 1984, LB 660, § 2

Laws 1986, LB 174, § 1

Laws 1986, LB 817, § 13

Laws 1987, LB 508, § 44

Laws 1992, LB 1063, § 124

Laws 1992, Second Spec. Sess., LB 1, § 97

Laws 1994, LB 902, § 21

Laws 1995, LB 452, § 23

Laws 1995, LB 490, § 147

Laws 1997, LB 270, § 86

Laws 2003, LB 292, § 12

Laws 2004, LB 973, § 33

Laws 2005, LB 283, § 2

Laws 2005, LB 299, § 1

Laws 2006, LB 808, § 37.

~Revised Statutes Cumulative Supplement, 2006