Any taxpayer may appeal from the action of the county board of equalization in making the levy, if in the judgment of such taxpayer the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the county board of equalization's action. The appeal shall set forth the levy appealed from and the amount or extent to which the appellant claims the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, and to that extent and no further shall such levy be affected by such appeal. It shall not be necessary for such taxpayer to appear before the county board of equalization at the time of the making of the levy or prior thereto in order to entitle him or her to such appeal.
No appeal shall in any manner suspend the collection of any tax, nor the duties of the officers relating thereto during the pendency of the appeal, however, all taxes received based on the appealed levy or portion thereof appealed shall be kept by the treasurer in a special fund without distribution. The commission shall give notice of the appeal to the county board of equalization, county clerk, county assessor, and county treasurer of each county in which the tax is levied. The county board of equalization, county clerk, county assessor, or county treasurer shall not be charged with notice of the appeal until notice is served by the commission.
Notes of Decisions
Mullendore v. Sch. D. No. 1 of Lancaster Cty., 388 N.W.2d 93 (Neb. 1986).
· cites it 11× “933 authorized a taxpayer’s appeal from the board of equalization’s action, that is, an appeal in the manner provided in Neb. Rev. Stat. §§ 77-1606 to 77-1610 (Reissue 1981).”
Brenner v. Banner Cnty. Bd. of Equal., 753 N.W.2d 802 (Neb. 2008).
· cites it 2× “2004) provided: In all appeals, excepting those arising under section 77-1606, if the appellant presents no evidence to show that the order, decision, determination, or action appealed from is incorrect, the commission shall deny the appeal.”
Zabawa v. Douglas Cnty. Bd. of Equalization, 757 N.W.2d 522 (Neb. Ct. App. 2008).
· cites it 2× “If the appellant presents any evidence to show that the order, decision, determination, or action appealed from is incorrect, such order, decision, determination, or action shall be affirmed unless evidence is adduced establishing that the order, decision, determination, or…”
CRT Corp. v. Bd. of Equalization, 110 N.W.2d 194 (Neb. 1961).
· cites it 8× “” As to the right of a taxpayer to appeal, section 77-1606, R. R. S. 1943, contains the following: “Any taxpayer may appeal from the action of the county board of equalization in making the levy, if in the judgment of such taxpayer the levy is for an unlawful or unnecessary…”
Jesse v. Box Butte Cnty. Bd. of Equalization, 374 N.W.2d 235 (Neb. 1985).
· cites it 7× “933, there was no special statute providing for an appeal from a levy for nonresident high school education. In 1982 the Legislature amended § 79-4,102 to provide that any taxpayer might appeal from the action of the county board of equalization in resident high school tuition…”
Anderson v. Carlson, 107 N.W.2d 535 (Neb. 1961).
· cites it 2× “What issue may the taxpayers present to the county board of equalization? Gerrymandering of boundaries? Arbitrariness of the inclusion of their property? Whether the district as a whole will benefit the public health, convenience, welfare, or necessity? Whether inclusion of…”
Frye v. Haas, 152 N.W.2d 121 (Neb. 1967).
· cites it 2× “, 1965, in which the county board of equalization makes the levies for cities, school districts, and other governmental subdivisions within 14 days after the action of the State Board of Equalization and Assessment.”
Matulka v. Cnty. Bd. of Equalization, 335 N.W.2d 299 (Neb. 1983).
· cites it 10× “On October 5, 1981, Erwin Matulka, a taxpayer owning real estate in Saunders County, filed a notice of appeal, praecipe for transcript, and appeal bond in the District Court for Saunders County, Nebraska, pursuant to Neb. Rev. Stat. § 77-1606 (Reissue 1981).”
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