In all counties the county board of equalization may appoint one or more suitable persons to act as referees. The compensation of a referee shall be fixed by the county board and shall be payable from the general fund of the county. The county board of equalization may direct that any protest filed in accordance with section 77-1502, shall be heard in the first instance by the referee in the manner provided for the hearing of protests by the county board of equalization. Upon the conclusion of the hearing in each case, the referee shall transmit to the county board of equalization all papers relating to the case, together with his or her findings and recommendations in writing. The county board of equalization, after considering all papers relating to the protest and the findings and recommendations of the referee, may make the order recommended by the referee or any other order in the judgment of the board of equalization required by the findings of the referee, or may hear additional testimony, or may set aside such findings and hear the protest anew.
Notes of Decisions
Zabawa v. Douglas Cnty. Bd. of Equalization, 757 N.W.2d 522 (Neb. Ct. App. 2008).
· cites it 2× “Moreover, Neb. Rev. Stat. § 77-1502.01 (Reissue 2003) reposes broad power in the Board to carry out its duty to equalize.”
Lancaster Cnty. Bd. of Equalization v. Condev West, Inc., 581 N.W.2d 452 (Neb. Ct. App. 1998).
· cites it 2× “Pursuant to Neb. Rev. Stat. § 77-1502.01 (Reissue 1996) (county board of equalization may direct referees to conduct hearings on any protests filed pursuant to § 77-1502), Cay Lacey, a Nebraska licensed appraiser, was assigned to review the valuation of Condev’s property.”
Lancaster Cty. Bd. of Equal. v. Moser, 312 Neb. 757 (Neb. 2022).
· cites it 2× “09 of the acres as irrigated cropland. In protesting the 2018 valu- ation, the Mosers focused on the acres of irrigated cropland, asserting that “[c]omparable ground 1 mile west is valued much lower than this property.”
Hilt v. Douglas Cty. Bd. of Equal., 30 Neb. Ct. App. 425 (Neb. Ct. App. 2021).
“See § 77-1502.01. Likewise, while the board of equalization may compel the attendance of witnesses, the fees for any such witnesses are paid by the county or the taxpayer whose property valuation is under investigation under certain circumstances, and a sum can be recovered in a…”
Lancaster Cty. Bd. of Equal. v. Moser, 312 Neb. 757 (Neb. 2022).
· cites it 2× “09 of the acres as irrigated cropland. In protesting the 2018 valu- ation, the Mosers focused on the acres of irrigated cropland, asserting that “[c]omparable ground 1 mile west is valued much lower than this property.”
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