Nebraska Revised Statutes
Neb. Rev. Stat. § 77-505 (2026)
✓ current as of July 2026
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77-505.
Transferred to section 77-5022.
Notes of Decisions
Cited in 16
cases, 1946–2015 · leading case: AT & T Info. Sys., Inc. v. State Bd. of Equalization & Assessment, 467 N.W.2d 55 (Neb. 1991).
AT & T Info. Sys., Inc. v. State Bd. of Equalization & Assessment, 467 N.W.2d 55 (Neb. 1991). “Citing Laflin and Neb. Rev. Stat. §§ 77-505 and 77-506 (Reissue 1990), the State Board contends it did not have jurisdiction to rule upon requests for the equalization of individual assessments.”
Cnty. of Douglas v. Nebraska Tax Equalization & Review Comm'n, 635 N.W.2d 413 (Neb. 2001). “State law also provides that “[a]ny party aggrieved by a final decision in a case appealed to [TERC] and any county or other political subdivision aggrieved by an order of [TERC] issued pursuant to section 77-1504.”
John Day Co. v. Douglas Cnty. Bd. of Equalization, 497 N.W.2d 65 (Neb. 1993). “In particular, § 77-505 required that [t]he State Board of Equalization and Assessment shall annually review the abstracts of assessments of real and personal property submitted by the county assessors, examine the valuation of all other property which is valued by the state,…”
N. Nat. Gas Co. v. State Bd. of Equalization & Assessment, 443 N.W.2d 249 (Neb. 1989). “Neb. Rev. Stat. § 77-505 (Cum. Supp. 1988) requires the Board to review the abstracts of assessments of property submitted by the county assessors and to equalize such valuations for tax purposes within the state.”
Cnty. of Howard v. State Bd. of Equalization & Assessment, 63 N.W.2d 441 (Neb. 1954). “The State Board met on the first Monday in July as required by section 77-505, R. R. S. 1943, this date being July 6, 1953, for the purpose of equalizing assessments on both real and personal property.”
Trailblazer Pipeline Co. v. State Bd. of Equalization & Assessment, 442 N.W.2d 386 (Neb. 1989). “Neb. Rev. Stat. § 77-505 (Cum. Supp. 1988).”
Cnty. of Buffalo v. State Bd. of Equalization & Assessment, 63 N.W.2d 468 (Neb. 1954). “The State Board met on the first Monday in July, as required by section 77-505, R. R. S. 1943, this date being July 6, 1953, for the purpose of equalizing assessments on both real and personal property.”
Box Butte Cnty. v. State Bd. of Equalization & Assessment, 295 N.W.2d 670 (Neb. 1980). “In this regard, it must be remembered that the State Board may not meet until the “abstracts of assessment have been submitted by the county assessors,” Neb. Rev. Stat. § 77-505 (Reissue 1976); that the county assessor need not forward the abstract of assessment before July 1 of…”
Fromkin v. State, 63 N.W.2d 332 (Neb. 1954). “Section 77-505, R. R. S. 1943, provides that the state board shall meet on the first Monday of July of each year for the purpose of equalizing assessments.”
Cnty. of Douglas v. State Bd. of Equalization & Assessment, 63 N.W.2d 449 (Neb. 1954). “The State Board met on the first Monday in July as required by section 77-505, R. R. S. 1943, this date being *328 July 6, 1953, for the purpose of equalizing assessments on both real and personal property.”
Cnty. of Grant v. State Bd. of Equalization & Assessment, 63 N.W.2d 459 (Neb. 1954). “Section 77-505, R. R. S. 1943, provides: “The State Board of Equalization and Assessment shall, on the first Monday of July each year, meet at the State Capitol for the purpose of equalizing assessments on both real and personal property.”
Mid-Continent Airlines, Inc. v. State Bd. of Equalization & Assessment, 48 N.W.2d 81 (Neb. 1951). “read “From any final decision of the state board of equalization and assessment with respect to the valuation of any real or personal property, any person, county or municipality affected thereby may prosecute a writ of error to the supreme court * * *.”
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