Neb. Rev. Stat. » Chapter 77

Neb. Rev. Stat. § 77-1601

County tax levy; by whom made; when; what included; correction of clerical error; procedure

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(1) The county board of equalization shall each year, on or before October 20, levy the necessary taxes for the current year if within the limit of the law. The levy shall include an amount for operation of all functions of county government and shall also include all levies necessary to fund tax requests that are authorized as provided in sections 77-3442 to 77-3444, including requests certified under the Property Tax Request Act.

(2) On or before November 5, the county board of equalization upon its own motion may act to correct a clerical error which has resulted in the calculation of an incorrect levy by any entity with a tax request as provided in sections 77-3442 to 77-3444, including requests certified under the Property Tax Request Act. The county board of equalization shall hold a public hearing to determine what adjustment to the levy is proper, legal, or necessary. Notice shall be provided to the governing body of each political subdivision affected by the error. Notice of the hearing as required by section 84-1411 shall include the following: (a) The time and place of the hearing, (b) the dollar amount at issue, and (c) a statement setting forth the nature of the error.

(3) Upon the conclusion of the hearing, the county board of equalization shall issue a corrected levy if it determines that an error was made in the original levy which warrants correction. The county board of equalization shall then order (a) the county assessor, county clerk, and county treasurer to revise assessment books, unit valuation ledgers, tax statements, and any other tax records to reflect the correction made and (b) the recertification of the information provided to the Property Tax Administrator pursuant to section 77-1613.01.

Notes of Decisions
Cited in 25 cases, 1934–2018 · leading case: Baumgart v. O'Sullivan (In Re Estate of Karmazin)
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Baumgart v. O'Sullivan (In Re Estate of Karmazin) (2018) neb · cites it 2× “34 Neb. Rev. Stat. § 77-1601 (1) (Reissue 2009).”
Natural Gas Pipeline Co. of America v. State Board of Equalization (1991) neb · cites it 8× “Neb.Rev.Stat. § 77-1601 (Reissue 1990). Section 77-1601 contains a special provision for further extension of budgets and levies, but such must be completed prior to November 1.”
Jaksha v. State (1992) neb · cites it 6× “See Neb.Rev.Stat. §§ 77-1601, 77-1613, 77-1616, and 77-205 (Reissue 1990).”
Equitable Life Assurance Society of the United States v. Ballentine Bros., Inc. (In Re Ballentine Bros., Inc.) (1988) nebraskab · cites it 4× “” 1 Neb.Rev.Stat. § 77-1601 (Reissue 1986). Levies thus occurred on debtor’s real estate in September 1981 and September 1982 prepetition.”
Fromkin v. State (1954) neb · cites it 8× “The provision for adjournment from time to time became section 77-1601, R. S. 1943. In 1947, the Legislature amended section 77-1502, R.”
Frye v. Haas (1967) neb · cites it 4× “, 1965), the Legislature authorized the units to certify a tax levy of not to exceed 1 mill directly to the county treasurers for collection, thus bypassing the county boards of equalization who, under the statute, section 77-1601, R. S. Supp., 1965, within a fixed period of…”
Hawkins v. Johanns (2000) ned · cites it 4× “Neb.Rev.Stat. Ann. § 77-1601 (Lexis 1999 Supp).”
State Ex Rel. City of Omaha v. Lynch (1967) neb · cites it 4× “Section 77-1601, R. R. S. 1943, dealing with the county tax levy provides in part: “After making the levy for such purpose, the county board of equalization shall make the levy of taxes for county purposes.”
Wolf v. Grubbs (2009) nebctapp · cites it 2× “Each year, the county board of equalization has the power to levy the necessary taxes for the current year if within the limit of the law and may also act to correct a clerical error which has resulted in the calculation of an incorrect levy by any entity otherwise authorized to…”
United States v. Thurston County (1944) ned · cites it 2× “Section 77-1601; but the actual levy of taxes can not possibly occur until after the completion of the work of the state board of equalization and assessment and the certification to the county board of the state rates of taxation (which can not happen until after July 1, but…”
CRT CORPORATION v. Board of Equalization (1961) neb · cites it 2× “Section 77-1601, R. R. S. 1943, in defining the duties of the board of equalization and in declaring the duties with reference to school district funds, contains the following: “After making the levy for such purpose, the county board of equalization shall make the levy of taxes…”
Power v. Jones (1934) neb · cites it 2× “The assessing authorities are required to make valuation once in four years of all real estate, as of April 1, by section 77-1601, Comp. St. 1929. This section provides that all real property shall be assessed in 1926 and each four years thereafter.”
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