2006 Nebraska Revised Statutes - § 77-1608 — County tax levy; appeal by taxpayer; proceedings.
Section 77-1608County 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
- 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).
~Revised Statutes Cumulative Supplement, 2006
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