(1)(a) The county assessor shall prepare an abstract of the property assessment rolls of locally assessed real property of his or her county on forms prescribed and furnished by the Tax Commissioner.
(b)(i) Except as provided in subdivision (b)(ii) of this subsection, the county assessor shall file the abstract with the Property Tax Administrator on or before March 19.
(ii) In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the real property abstract shall be filed on or before March 25.
(c) The abstract shall show the taxable value of real property in the county as determined by the county assessor and any other information as required by the Property Tax Administrator.
(d) The Property Tax Administrator, upon written request from the county assessor, may for good cause shown extend the final filing due date for the abstract and the statutory deadlines provided in section 77-5027. The Property Tax Administrator may extend the statutory deadline in section 77-5028 for a county if the deadline is extended for that county. In any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the county assessor shall request an extension of the final filing due date by March 22.
(2) For tax years prior to tax year 2020, the county assessor shall prepare an abstract of the property assessment rolls of locally assessed personal property of his or her county on forms prescribed and furnished by the Tax Commissioner. The county assessor shall electronically file the abstract with the Property Tax Administrator on or before July 20.
Notes of Decisions
Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017).
· cites it 3× “7 TERC’s order following such a hearing should be entered based on infor- mation provided to it at the hearing and should specify the percentage of increase or decrease and the class or subclass of real property affected.”
Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001).
· cites it 2× “On April 5, 2000, the PTA prepared statistical and narrative reports informing TERC of the level of value and the quality of assessment of the classes and subclasses of real property in the state and certified her opinion regarding the level of value and quality of assessment in…”
Fromkin v. State, 63 N.W.2d 332 (Neb. 1954).
· cites it 7× “” § 77-1514, R. R. S. 1943. See, also, State v.”
State Ex Rel. Douglas v. Herrington, 294 N.W.2d 330 (Neb. 1980).
· cites it 2× “The statutory proce *522 dure requiring the county assessor to notify the county board of his plans, pursuant to § 77-1350(2), and the sending of materials by the county board to the Tax Commissioner, pursuant to § 77-1351, would obviously not constitute revaluing. “Revaluing”…”
Cnty. of Douglas v. State Bd. of Equalization & Assessment, 63 N.W.2d 449 (Neb. 1954).
· cites it 4× “Section 77-1514, R. R. S. 1943, provides in part: “The county assessor or county clerk where he is ex officio county assessor, not later than June 25 of each year, shall prepare an abstract of the assessment rolls of his county on blanks to be furnished by the State Tax…”
Cnty. of Howard v. State Bd. of Equalization & Assessment, 63 N.W.2d 441 (Neb. 1954).
· cites it 4× “• The county abstract of assessment for 1953 was forwarded to the State Board as provided for in section 77-1514, R. R. S. 1943, and contained a showing of values as equalized and corrected by the county board of equalization and the information as to the taxable property in the…”
Cnty. of Buffalo v. State Bd. of Equalization & Assessment, 63 N.W.2d 468 (Neb. 1954).
· cites it 2× “The county abstract of assessment for 1953 was forwarded to the State Board as provided for in section 77-1514, R. R. S. 1943, and contained a showing of the values as equalized and corrected by the county board of equalization and the information as to the taxable property in…”
Box Butte Cnty. v. State Bd. of Equalization & Assessment, 295 N.W.2d 670 (Neb. 1980).
· cites it 2× “§ 77-505 (Reissue 1976); that the county assessor need not forward the abstract of assessment before July 1 of each year, Neb. Rev. Stat. § 77-1514 (Reissue 1976); and that the State Board must enter its order as to equalization of valuations and certify the same to the various…”
A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024).
· cites it 2× “” Section 77-5019(2)(a)(ii) provides “[f]or orders issued pursuant to section 77-5028, within thirty days after May 15 or thirty days after the date ordered pursuant to section 77-1514, whichever is later.” [4] We have not elaborated the meaning of “final deci- sion” under the…”
— Neb. Rev. Stat. § 77-1514(1) — 1 case
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