Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-1507.01 (2026)

Failure to give notice; effect

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510.

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2015–2024 · leading case: Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (2015).
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Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (2015). · cites it 52× “730 and Review Commission (TERC) pursuant to Neb. Rev. Stat. § 77-1507.01 (Reissue 2009).”
Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834 (Neb. 2018). · cites it 8× “Pursuant to Neb. Rev. Stat. § 77-1507.01 (Reissue 2009), Cain directly petitioned the TERC to deter- mine the actual value of each parcel.”
Cain v. Lymber, 947 N.W.2d 541 (Neb. 2020). · cites it 3× “of Equal., 291 Neb. 730 , 868 N.W.2d 334 (2015) (Cain I).”
Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (2024). · cites it 2× “01 (Reissue 2018), which expressly authorizes TERC to determine “the actual value or special value of real property” in cases where a failure to give notice prevented the timely filing of a protest or appeal.”
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