(1) In resolving an appeal or petition, the commission may make such orders as are appropriate for resolving the dispute but in no case shall the relief be excessive compared to the problems addressed. The commission may make prospective orders requiring changes in assessment practices which will improve assessment practices or affect the general level of assessment or the measures of central tendency in a positive way. If no other relief is adequate to resolve disputes, the commission may order a reappraisal of property within a county, an area within a county, or classes or subclasses of property within a county.
(2) In an appeal specified in subdivision (10) or (11) of section 77-5016 for which the commission determines exempt property to be taxable, the commission shall order the county board of equalization to determine the taxable value of the property, unless the parties stipulate to such taxable value during the hearing before the commission. The order shall require the county board of equalization to determine the taxable value of the property pursuant to section 77-1507, send notice of the taxable value pursuant to section 77-1507 within ninety days after the date the commission's order is certified pursuant to section 77-5018, and apply interest at the rate specified in section 45-104.01, but not penalty, to the taxable value beginning thirty days after the date the commission's order was issued or the date the taxes were delinquent, whichever is later.
(3) A determination of the taxable value of the property made by the county board of equalization pursuant to subsection (2) of this section may be appealed to the commission within thirty days after the board's decision as provided in section 77-1507.
Notes of Decisions
Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024).
· cites it 4× “Cain seemingly suggests that TERC was required to make such a determination under our decision regarding the property’s valuation for tax year 2012 or under Neb. Rev. Stat. § 77-5017 (1) (Reissue 2018).”
Constructors, Inc. v. Cass Cnty. Bd. of Equalization, 606 N.W.2d 786 (Neb. 2000).
· cites it 2× “CONCLUSION For the foregoing reasons, we reverse the order of dismissal by TERC, and remand this cause to TERC for further proceedings regarding the 1998 tax year, consistent with this opinion and in conformity with Neb. Rev. Stat. § 77-5017 (Reissue 1996).”
J.C. Penney Co. v. Lancaster Cnty. Bd. of Equalization, 578 N.W.2d 465 (Neb. Ct. App. 1998).
· cites it 2× “§ 77-5008 (Reissue 1996); (2) the power to order reappraisals of property within a county, see Neb. Rev. Stat. § 77-5017 (Reissue 1996); *848 and (3) the power to take notice of certain statistical information, see § 77-5016(5).”
Constructors v. Cass Cnty. Bd. of Equal., 606 N.W.2d 786 (Neb. 2000).
· cites it 2× “CONCLUSION For the foregoing reasons, we reverse the order of dismissal by TERC, and remand this cause to TERC for further proceedings regarding the 1998 tax year, consistent with this opinion and in conformity with Neb.Rev.Stat. § 77-5017 (Reissue 1996). REVERSED AND REMANDED…”
Jc Penney v. Lancaster Cty. Bd. of Eq., 578 N.W.2d 465 (Neb. Ct. App. 1998).
· cites it 2× “§ 77-5008 (Reissue 1996); (2) the power to order reappraisals of property within a county, see Neb.Rev.Stat. § 77-5017 (Reissue 1996); and (3) the power to take notice of certain statistical information, see § 77-5016(5).”
— Neb. Rev. Stat. § 77-5017(1) — 3 cases
Cain v. Custer Cty. Bd. of Equal., 315 Neb. 809 (Neb. 2024).
“Cain seemingly suggests that TERC was required to make such a determination under our decision regarding the property’s valuation for tax year 2012 or under Neb. Rev. Stat. § 77-5017 (1) (Reissue 2018).”
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.