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Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5001 (2026)

Act, how cited

✓ current as of July 2026
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Sections 77-5001 to 77-5031 shall be known and may be cited as the Tax Equalization and Review Commission Act.

Notes of Decisions
Cited in 7 cases, 1997–2013 · leading case: Lozier Corp. v. Douglas Cty. Bd. of Equal., 829 N.W.2d 652 (Neb. 2013).
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Lozier Corp. v. Douglas Cty. Bd. of Equal., 829 N.W.2d 652 (Neb. 2013). · cites it 2× “20 See Neb. Rev. Stat. § 77-5001 et seq. (Reissue 2009 & Cum.”
Pittman v. Sarpy Cnty. Bd. of Equalization, 603 N.W.2d 447 (Neb. 1999). · cites it 2× “TERC overruled Mercy’s motion to dismiss, finding that Bemis was no longer controlling due to the 1995 enactment of the Tax Equalization and Review Commission Act (TERCA), Neb. Rev. Stat. §§ 77-5001 through 77-5031 (Reissue 1996 & Cum.”
US Ecology, Inc. v. Boyd Cnty. Bd. of Equalization, 588 N.W.2d 575 (Neb. 1999). · cites it 4× “The TERCA, which is currently codified at Neb. Rev. Stat. §§ 77-5001 to 77-5031 (Reissue 1996 & Cum.”
Phelps Cnty. Bd. of Equalization v. Graf, 606 N.W.2d 736 (Neb. 2000). · cites it 2× “” Section 77-1510 provides that appeals are to be taken from any action of a county board of equalization to TERC in accordance with the Tax Equalization and Review Commission Act (Act), Neb. Rev. Stat. §§ 77-5001 to 77-5031 (Reissue 1996, *814 Cum.”
Widtfeldt v. Holt Cnty. Bd. of Equalization, 677 N.W.2d 521 (Neb. Ct. App. 2004). · cites it 2× “However, the Board was not identified as a party in Widtfeldt’s petition for review, nor was any summons issued or served upon the Board in this review proceeding.”
McLaughlin v. Jefferson Cnty. Bd. of Equalization, 567 N.W.2d 794 (Neb. Ct. App. 1997). · cites it 2× “McLaughlin then filed an appeal challenging the decision of the Board with the Commission, pursuant to the Tax Equalization and Review Commission Act, Neb. Rev. Stat. § 77-5001 et seq. (Reissue 1996).”
Widtfeldt v. Holt Cnty. Bd. of Equal., 677 N.W.2d 521 (Neb. Ct. App. 2004). · cites it 2× “Widtfeldt submitted a timely response, asserting that he properly served the Commission by service upon the Attorney General. However, the Board was not identified as a party in Widtfeldt's petition for review, nor was any summons issued or served upon the Board in this review…”
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