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Nebraska Revised Statutes

Neb. Rev. Stat. § 77-412 (2026)

✓ current as of July 2026
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77-412.

Transferred to section 77-1233.04.

Notes of Decisions
Cited in 5 cases, 1975–1993 · leading case: Helvey v. Dawson Cnty. Bd. of Equalization, 495 N.W.2d 261 (Neb. 1993).
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Helvey v. Dawson Cnty. Bd. of Equalization, 495 N.W.2d 261 (Neb. 1993). · cites it 3× “The valuations and assessments were made by the assessor under Neb. Rev. Stat. § 77-412 (Reissue 1981 & Cum.”
Knoefler Honey Farms v. Cnty. of Sherman, 225 N.W.2d 855 (Neb. 1975). · cites it 2× “In reaching this conclusion we have not ignored the provisions of section 77-412, *860 R.R.S.1943, providing among other things that an appeal de novo may be taken from the decision of the county board of equalization to the District Court of the county in which the assessment…”
Helvey v. Dawson Cty. Bd. of Equalization, 495 N.W.2d 261 (Neb. 1993). · cites it 3× “The valuations and assessments were made by the assessor *265 under Neb.Rev.Stat. § 77-412 (Reissue 1981 & Cum.”
Knoefler Honey Farms v. Cnty. of Sherman, 225 N.W.2d 855 (Neb. 1975). · cites it 2× “In reaching this conclusion we have not ignored the provisions of section 77-412, R. R. S. 1943, providing among other things that an appeal de novo may be taken from the decision, of the county board of equalization to the District Court of the county in which the assessment is…”
Sealtest Cent. Div.-Omaha of Kraftco Corp. v. Douglas Cnty. Bd. of Equalization, 229 N.W.2d 545 (Neb. 1975). · cites it 2× “Under section 77-412, R. R. S. 1943, in the case of omitted property the action taken by the Douglas County assessor and board of equalization is authorized but not in regard to undervalued property for prior years.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.