The county board of equalization may meet on or after June
1 and on or before July 25, or on or before August 10 if the board has adopted
a resolution to extend the deadline for hearing protests under section 77-1502,
to consider and correct the current year's assessment of any real property
which has been undervalued or overvalued. The board shall give notice of the
assessed value to the record owner or agent at his or her last-known address.
The county board of equalization in taking action pursuant
to this section may only consider the report of the county assessor pursuant
to section 77-1315.01.
Action of the county board of equalization pursuant to this
section shall be for the current assessment year only.
The action of the county board of equalization may be protested
to the board within thirty days after the mailing of the notice required by
this section. If no protest is filed, the action of the board shall be final.
If a protest is filed, the county board of equalization shall hear the protest
in the manner prescribed in section 77-1502, except that all protests shall
be heard and decided on or before September 15 or on or before September 30
if the county has adopted a resolution to extend the deadline for hearing
protests under section 77-1502. Within seven days after the county board of
equalization's final decision, the county clerk shall mail to the protester
written notice of the decision. The notice shall contain a statement advising
the protester that a report of the decision is available at the county clerk's
or county assessor's office, whichever is appropriate.
The action of the county board of equalization upon a protest
filed pursuant to this section may be appealed to the Tax Equalization and
Review Commission on or before October 15 or on or before October 30 if the
county has adopted a resolution to extend the deadline for hearing protests
under section 77-1502.
Notes of Decisions
Banner Cnty. v. State Bd. of Equalization & Assessment, 411 N.W.2d 35 (Neb. 1987).
· cites it 5× “” Tom Gillaspie, an attorney for the Department of Revenue, stated that it was his belief the board made the adjustments pursuant to § 77-1502 and Neb. Rev. Stat. § 77-1504 (Reissue 1986).”
R-D Inv. Co. v. Bd. of Equalization, 525 N.W.2d 221 (Neb. 1995).
· cites it 4× “The Board’s duties were set forth in §§ 77-1504 and 77-1506.02. The extent of the Board’s equalization jurisdiction was also defined by statute: For purposes of sections 77-1504 and 77-1506.”
Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015).
· cites it 2× “These notices inform the taxpayer of either an increase in the assessed value of real property or the decision of a county board of equalization on a protest. See §§ 77-1315(2), 77-1502(6), 77-1504, and 77-1507(1) and (2).”
John Day Co. v. Douglas Cnty. Bd. of Equalization, 497 N.W.2d 65 (Neb. 1993).
· cites it 5× “As stated in § 77-1504: The county board of equalization shall fairly and impartially equalize the valuation of individual tracts, lots, or parcels of real and personal property in the county so that all real and personal property is assessed uniformly *26 and proportionately.”
Phelps Cnty. Bd. of Equalization v. Graf, 606 N.W.2d 736 (Neb. 2000).
· cites it 7× “The Board took this action pursuant to Neb. Rev. Stat. § 77-1504 (Cum. Supp. 1998), which provides in part: “The county board of equalization may meet on or after June 1 and on or before July 25 to consider and correct the current year’s assessment of any real property which has…”
Wolf v. Grubbs, 759 N.W.2d 499 (Neb. Ct. App. 2009).
· cites it 2× “Neb. Rev. Stat. § 77-1504 (Reissue 2003).”
Green v. Lore, 640 N.W.2d 673 (Neb. 2002).
· cites it 2× “See Neb. Rev. Stat. §§ 77-1504 and 77-5019 (Cum.”
Scribante v. Douglas Cnty. Bd. of Equalization, 588 N.W.2d 190 (Neb. Ct. App. 1998).
· cites it 2× “Wilson testified that he averaged the assessed value per square foot in accordance with Neb. Rev. Stat. § 77-1504 (Reissue 1996), which states in part: For purposes of equalization of the valuation of any protested real property, the county board of equalization shall make its…”
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