2012 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-202.02 - Property taxable; exempt status; application; hearing; procedure.
The county board of equalization, between February 1 and June 1 after a hearing on ten days' notice to the applicant and the publication of notice as provided in section 77-202.01, and after considering the recommendation of the county assessor and any other information it may obtain from public testimony, shall grant or withhold tax exemption for the real property or tangible personal property on the basis of law and of regulations promulgated by the Tax Commissioner.
For applications accepted after approval of a waiver pursuant to section 77-202.01, the county board of equalization shall hear and certify its decision on or before August 15.
- Laws 1963, c. 441, § 2, p. 1460;
Laws 1969, c. 640, § 1, p. 2553;
Laws 1980, LB 688, § 2;
Laws 1995, LB 490, § 29;
Laws 1997, LB 270, § 13;
Laws 1997, LB 271, § 41;
Laws 2000, LB 968, § 27;
Laws 2003, LB 292, § 9;
Laws 2005, LB 263, § 4;
Laws 2007, LB334, § 16.
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