Nebraska Revised Statutes

Neb. Rev. Stat. § 77-5028 (2026)

Commission; enter order

✓ current as of July 2026

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After a hearing conducted pursuant to section 77-5026, the commission shall enter its order based on information presented to it at the hearing. The order of the commission shall be sent by certified mail to the county assessor and by regular mail to the county clerk and chairperson of the county board on or before May 15 of each year or the date determined by the Property Tax Administrator if an extension is ordered pursuant to section 77-1514, unless the offices of the commission are closed, then the order of the commission shall be sent by the end of the next day the commission's offices are open. The order shall specify the percentage increase or decrease and the class or subclass of real property affected or the corrections or adjustments to be made to each parcel of real property in the class or subclass affected. The specified changes shall be made by the county assessor to each parcel of real property in the county so affected.

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 2000–2024 · leading case: Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017).

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Cnty. of Franklin v. Tax Equal. & Rev. Comm., 892 N.W.2d 142 (Neb. 2017). · cites it 2× “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

Gage Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 619 N.W.2d 451 (Neb. 2000). · cites it 13× “Neb. Rev. Stat. § 77-5028 (Cum. Supp. 1998) authorizes TERC to order certain adjustments in the valuation of a class or subclass of property.”

Boone Cnty. Bd. of Equalization v. Nebraska Tax Equalization & Review Comm'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). · cites it 12× “Neb. Rev. Stat. § 77-5028 (Cum. Supp. 1998).”

A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024). · cites it 2× “” Section 77-5019(2)(a)(ii) provides “[f]or orders issued pursuant to section 77-5028, within thirty days after May 15 or thirty days after the date ordered pursuant to section 77-1514, whichever is later.”

Boone Cty. Bd. v. Tax Equal. & Rev. Com'n, 611 N.W.2d 119 (Neb. Ct. App. 2000). · cites it 12× “Neb.Rev.Stat. § 77-5028 (Cum.Supp.1998). "The order shall specify the percentage increase or decrease and the class or subclass of property affected or the corrections or adjustments to be made to the class or subclass of property affected.”

Cnty. of Franklin v. Tax Equal. & Rev. Comm., 296 Neb. 193 (Neb. 2017). · cites it 2× “6 Neb. Rev. Stat. § 77-5026 (Reissue 2009).”

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