The county
board shall constitute the county board of equalization. The county board
of equalization shall fairly and impartially equalize the values of all items
of real property in the county so that all real property is assessed uniformly
and proportionately.
The county assessor or his or her designee shall attend all meetings
of the county board of equalization when such meetings pertain to the assessment
or exemption of real and personal property. The county treasurer shall attend all meetings of the county board
of equalization involving the exemption of motor vehicles from the motor vehicle
tax. All records of the county assessor's office shall be available for the
inspection and consideration of the county board of equalization. The county
clerk, deputy, or designee pursuant to section 23-1302 shall attend all meetings
of the county board of equalization and shall make a record of the proceedings
of the county board of equalization.
Notes of Decisions
Zabawa v. Douglas Cnty. Bd. of Equalization, 757 N.W.2d 522 (Neb. Ct. App. 2008).
· cites it 6× “[5,6] TERC's conclusion that these comparable properties need not be valued similarly directly contradicts Nebraska law. The Nebraska Constitution provides that "[t]axes shall be levied by valuation uniformly and proportionately upon all real property .”
Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015).
· cites it 3× “if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510.” On December 28, 2012, Cain petitioned TERC to determine the actual value of each parcel pursuant to § 77-1507.”
Galyen v. Balka, 570 N.W.2d 519 (Neb. 1997).
· cites it 2× ““§ 77-1501 through § 77-1513 . . . (Cum. Supp.”
Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009).
· cites it 5× “Since 1953, Neb. Rev. Stat. § 77-1501 has stated that the county board constitutes the board of equalization.”
R-D Inv. Co. v. Bd. of Equalization, 525 N.W.2d 221 (Neb. 1995).
· cites it 2× “At the time R-D filed its protest, county boards of equalization were governed by Neb. Rev. Stat. § 77-1501 et seq. (Reissue 1990).”
Hilt v. Douglas Cty. Bd. of Equal., 30 Neb. Ct. App. 425 (Neb. Ct. App. 2021).
· cites it 3× “See, § 13-903(1); Neb. Rev. Stat. § 77-1501 et seq. (Reissue - 435 - Nebraska Court of Appeals Advance Sheets 30 Nebraska Appellate Reports HILT v.”
Lancaster Cty. Bd. of Equal. v. Moser, 312 Neb. 757 (Neb. 2022).
· cites it 4× “’” 32 We see no evidence that these constitutional principles were implicated by the County Board’s decision to affirm the valuation of Mary’s Farm.”
John Day Co. v. Douglas Cnty. Bd. of Equalization, 497 N.W.2d 65 (Neb. 1993).
· cites it 2× “During the time relevant to when the protests were filed in this action, the authority of Nebraska county boards of equalization was governed by Neb. Rev. Stat. § 77-1501 et seq. (Reissue 1990).”
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