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

Neb. Rev. Stat. § 77-1510 (2026)

Board; appeals, how taken

✓ current as of July 2026
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Any action of the county board of equalization pursuant to section 77-1502 may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 on or before August 24 or on or before September 10 if the county has adopted a resolution to extend the deadline for hearing protests under section 77-1502.

Notes of Decisions
Cited in 50 cases (1 in the last 5 years), 1951–2025 · leading case: Nebraska State Bar Found. v. Lancaster Cnty. Bd. of Equalization, 465 N.W.2d 111 (Neb. 1991).
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Nebraska State Bar Found. v. Lancaster Cnty. Bd. of Equalization, 465 N.W.2d 111 (Neb. 1991). · cites it 8× “While each party in this appeal directs our attention to decisions which tend to support its respective position on tax exemption of governmental property, both the Bar Foundation and the county board overlook an important and dispositive procedural point in this case.”
McClellan v. Bd. of Equalization, 748 N.W.2d 66 (Neb. 2008). · cites it 8× “[12] See Neb.Rev.Stat. § 77-1510 (Cum.Supp. 2006).”
Gordman Props. Co. v. Bd. of Equalization, 403 N.W.2d 366 (Neb. 1987). · cites it 4× “See Neb. Rev. Stat. § 77-1510 (Reissue 1981).”
Brenner v. Banner Cnty. Bd. of Equal., 753 N.W.2d 802 (Neb. 2008). · cites it 2× “[9] Neb.Rev.Stat. §§ 77-1510 and 77-1511 (Reissue 1990).”
Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). · cites it 5× “Neb. Rev. Stat. § 77-1510 (Cum. Supp. 1998) provides that appeals may be taken “from any action of the county board of *398 equalization” to TERC in accordance with TERCA.”
Falotico v. Grant Cnty. Bd. of Equalization, 631 N.W.2d 492 (Neb. 2001). · cites it 6× “The deadline under Neb. Rev. Stat. § 77-1510 (Cum. Supp. 2000) for filing an appeal with TERC was Tuesday, August 24.”
United Way of the Midlands v. Douglas Cnty. Bd. of Equalization, 259 N.W.2d 270 (Neb. 1977). · cites it 7× “lows: “Persons, corporations, or organizations denied exemption from taxation for real or tangible personal property, including motor vehicles, by a county board of equalization may appeal de novo to the district court of the county where such real or tangible personal property,…”
Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015). · cites it 2× “See §§ 77-1502(1), 77-1504, and 77-1507(1) and (3), and Neb. Rev. Stat. § 77-1510 (Reissue 2009).”
Ideal Basic Indus., Inc. v. Nuckolls Cnty. Bd. of Equalization, 437 N.W.2d 501 (Neb. 1989). · cites it 2× “” Pursuant to Neb. Rev. Stat. § 77-1510 (Reissue 1981), Ideal appealed the Board’s decision to the Nuckolls County District Court, and requested that the district court fix the 1985 tax value of the plant at $2,100,000.”
Hastings Bldg. Co. v. Bd. of Equal. of Adams Cty., 206 N.W.2d 338 (Neb. 1973). · cites it 4× “" The scope of review from the county board of equalization is set out in section 77-1511, R.S.Supp., 1969.”
Bemis v. Bd. of Equalization of Douglas Cnty., 247 N.W.2d 447 (Neb. 1976). · cites it 4× “*449 Plaintiff's principal argument is premised upon sections 77-1510, 77-1511, and 77-1513, R.”
US Ecology, Inc. v. Boyd Cnty. Bd. of Equalization, 588 N.W.2d 575 (Neb. 1999). · cites it 4× “US Ecology perfected a timely appeal to the TERC pursuant to Neb. Rev. Stat. § 77-1510 (Reissue 1996).”
Show all 50 citing cases →
— Neb. Rev. Stat. § 77-1510(1) — 1 case
Future Motels, Inc. v. Custer Cnty. Bd. of Equalization, 563 N.W.2d 785 (Neb. 1997).
— Neb. Rev. Stat. § 77-1510(2) — 2 cases
Future Motels, Inc. v. Custer Cnty. Bd. of Equalization, 563 N.W.2d 785 (Neb. 1997).
Future Motels, Inc. v. Custer Cnty. Bd. of Equalization, 527 N.W.2d 861 (Neb. 1995).
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