Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-506 (2026)

Transferred to section 77-5023

✓ current as of July 2026
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77-506.

Transferred to section 77-5023.

Notes of Decisions
Cited in 14 cases, 1946–1996 · leading case: AT & T Info. Sys., Inc. v. State Bd. of Equalization & Assessment, 467 N.W.2d 55 (Neb. 1991).
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AT & T Info. Sys., Inc. v. State Bd. of Equalization & Assessment, 467 N.W.2d 55 (Neb. 1991). · cites it 6× “) Section 77-506 provides that pursuant to § 77-505, the State Board “shall have the power to increase or decrease the actual valuation of a class or subclass of real or personal property of any county or tax district.”
Nat. Gas Pipeline Co. of Am. v. State Bd. of Equalization, 466 N.W.2d 461 (Neb. 1991). · cites it 4× “See Neb.Rev.Stat. § 77-506 (Reissue 1990). A.”
Fromkin v. State, 63 N.W.2d 332 (Neb. 1954). · cites it 5× “Under the provisions of section 77-506, R. R. S. 1943, the state board is given the broad “power to increase or decrease the assessed-valuation of real or personal property of any county or tax district” for the purpose of equalizing assessments so as to make the same conform…”
Laflin v. State Bd. of Equalization & Assessment, 56 N.W.2d 469 (Neb. 1953). · cites it 2× “Section 77-506, R. R. S. 1943, states in part: “The State Board of Equalization and Assessment shall proceed to examine the abstracts of real and personal property assessed for taxation in the several counties of the state, including the railroads and pipe lines entirely within…”
Cnty. of Howard v. State Bd. of Equalization & Assessment, 63 N.W.2d 441 (Neb. 1954). · cites it 4× “Section 77-506, R. R. S. 1943, provides that the State Board shall proceed to examine the abstracts of real and personal property assessed for taxation in the several counties of the state, and shall equalize such assessment so as to make the same conform to law.”
John Day Co. v. Douglas Cnty. Bd. of Equalization, 497 N.W.2d 65 (Neb. 1993). · cites it 2× “Thus, locally assessed taxpayers do not have the right under § 77-506 to request that the State Board equalize their individual property, as part of a class or subclass, with a class or subclass of centrally assessed property or similar property in other counties.”
Cnty. of Douglas v. State Bd. of Equalization & Assessment, 63 N.W.2d 449 (Neb. 1954). · cites it 2× “1943, provides: “At the hearing provided by section 77-508, the legal representatives of the counties may appear and show cause why the valuation or valuations of the real or personal property of their county should not be increased or decreased by the State Board of…”
Carpenter v. State Bd. of Equalization & Assessment, 134 N.W.2d 272 (Neb. 1965). · cites it 2× “The basic powers and duties of the Board are set out in the applicable statute, section 77-506, R. R. S. 1943, which states- in part as- follows-: “The State Board of Equalization and Assessment shall proceed to- examine the abstracts of real and.”
DeCamp v. State Bd. of Equalization & Assessment, 278 N.W.2d 619 (Neb. 1979). “§ 77-506 et seq., R. R. S. 1943. The valuation by the county boards of equalization as equalized by the State Board of Equalization binds the subdivisions of government.”
Cnty. of Grant v. State Bd. of Equalization & Assessment, 63 N.W.2d 459 (Neb. 1954). · cites it 6× “The County further asserts that under the provisions *315 of section 77-506, R. R. S. 1943, the State Board shall proceed to examine the abstracts of real and personal property assessed for taxation in the several counties of the state, and shall equalize such assessment so as…”
Carpenter v. State Bd. of Equalization & Assess., 134 N.W.2d 272 (Neb. 1965). · cites it 2× “The basic powers and duties of the Board are set out in the applicable statute, section 77-506, R.R.S.1943, which states in part as follows: "The State Board of Equalization and Assessment shall proceed to examine the abstracts of real and personal property assessed for taxation…”
Hall Cnty. v. State Bd. of Equalization & Assessment, 549 N.W.2d 164 (Neb. 1996). · cites it 2× “The Legislature has charged the board with the responsibility and duty to give effect to the constitutional requirement that all taxes be levied uniformly and proportionately upon all real property. Pursuant to Neb. Rev. Stat. §§ 77-505 et seq.”
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