(1) The commission obtains exclusive jurisdiction over an appeal or petition when:
(a) The commission has the power or authority to hear the appeal or petition;
(b) An appeal or petition is timely filed;
(c) The filing fee, if applicable, is timely received and thereafter paid; and
(d) In the case of an appeal, a copy of the decision, order, determination, or action appealed from, or other information that documents the decision, order, determination, or action appealed from, is timely filed.
Only the requirements of this subsection shall be deemed jurisdictional.
(2) A petition, an appeal, or the information required by subdivision (1)(d) of this section is timely filed and the filing fee, if applicable, is timely received if placed in the United States mail, postage prepaid, with a legible postmark for delivery to the commission, or received by the commission, on or before the date specified by law for filing the appeal or petition. If no date is otherwise provided by law, then an appeal shall be filed within thirty days after the decision, order, determination, or action appealed from is made.
(3) Except as provided in subsection (4) of this section, filing fees shall be as follows:
(a) For each appeal or petition regarding the taxable value of a parcel of real property, the filing fee shall be:
(i) Forty dollars if the taxable value of the parcel is less than two hundred fifty thousand dollars;
(ii) Fifty dollars if the taxable value of the parcel is at least two hundred fifty thousand dollars but less than five hundred thousand dollars;
(iii) Sixty dollars if the taxable value of the parcel is at least five hundred thousand dollars but less than one million dollars; or
(iv) Eighty-five dollars if the taxable value of the parcel is at least one million dollars; or
(b) For any other appeal or petition filed with the commission, the filing fee shall be forty dollars.
(4) No filing fee shall be required for an appeal by a county assessor, the Tax Commissioner, or the Property Tax Administrator acting in his or her official capacity or a county board of equalization acting in its official capacity.
(5) The form and requirements for execution of an appeal or petition may be specified by the commission in its rules and regulations.
Notes of Decisions
Watkins v. Watkins, 829 N.W.2d 643 (Neb. 2013).
· cites it 2× “The plain language of Neb. Rev. Stat. § 77-5013 (2) (Cum. Supp.”
Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730 (Neb. 2015).
· cites it 2× “01 provides in its entirety as follows: Any person otherwise having a right to appeal may petition [TERC] in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give…”
Creighton St. Joseph Reg'l Hosp. v. Nebraska Tax Equalization & Review Comm'n, 620 N.W.2d 90 (Neb. 2000).
· cites it 21× “INTRODUCTION In this appeal from the Nebraska Tax Equalization and Review Commission (TERC), we are presented with the following issues: (1) Whether the filing fee provided for in Neb. Rev. Stat. § 77-5013 (Cum. Supp. 2000), which states that a “person filing an appeal with…”
Mid Am. Agri Prods. v. Perkins Cty. Bd. of Equal., 979 N.W.2d 95 (Neb. 2022).
· cites it 4× “TERC began its analysis by citing Neb. Rev. Stat. § 77-5013 (1) (Reissue 2018), which provides the requirements for TERC to obtain exclusive jurisdiction over an appeal.”
Widtfeldt v. Tax Equalization & Review Comm'n, 728 N.W.2d 295 (Neb. Ct. App. 2007).
· cites it 9× “” Neb. Rev. Stat. § 77-5013 (Cum. Supp. 2006) sets forth specific requirements which must be met before TERC acquires jurisdiction over such appeals and provides: (1) [TERC] obtains exclusive jurisdiction over an appeal .”
Fundamental Inv. v. Douglas Cty. Bd. of Equal., 33 Neb. Ct. App. 842 (Neb. Ct. App. 2025).
· cites it 4× “TERC concluded it lacked jurisdiction over Petitioners’ appeals under § 77-5013. TERC specifically found Petitioners’ appeals were received on September 16, 2024, and there was no “competent evidence to demonstrate the appeals were deposited in the United States mail on or…”
Conroy v. Keith Cty. Bd. of Equal. (Neb. 2014).
· cites it 3× “In an appeal from the determination of a county board of equalization, Neb. Rev. Stat. § 77-5013 (2) (Cum. Supp.”
— Neb. Rev. Stat. § 77-5013(1) — 4 cases
Mid Am. Agri Prods. v. Perkins Cty. Bd. of Equal., 979 N.W.2d 95 (Neb. 2022).
“TERC began its analysis by citing Neb. Rev. Stat. § 77-5013 (1) (Reissue 2018), which provides the requirements for TERC to obtain exclusive jurisdiction over an appeal.”
Fundamental Inv. v. Douglas Cty. Bd. of Equal., 33 Neb. Ct. App. 842 (Neb. Ct. App. 2025).
“TERC concluded it lacked jurisdiction over Petitioners’ appeals under § 77-5013. TERC specifically found Petitioners’ appeals were received on September 16, 2024, and there was no “competent evidence to demonstrate the appeals were deposited in the United States mail on or…”
Widtfeldt v. Tax Equalization & Review Comm'n, 728 N.W.2d 295 (Neb. Ct. App. 2007).
“” Neb. Rev. Stat. § 77-5013 (Cum. Supp. 2006) sets forth specific requirements which must be met before TERC acquires jurisdiction over such appeals and provides: (1) [TERC] obtains exclusive jurisdiction over an appeal .”
— Neb. Rev. Stat. § 77-5013(2) — 3 cases
Fundamental Inv. v. Douglas Cty. Bd. of Equal., 33 Neb. Ct. App. 842 (Neb. Ct. App. 2025).
“TERC concluded it lacked jurisdiction over Petitioners’ appeals under § 77-5013. TERC specifically found Petitioners’ appeals were received on September 16, 2024, and there was no “competent evidence to demonstrate the appeals were deposited in the United States mail on or…”
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.