(1) A division of state government to be known as the property
assessment division of the Department of Revenue is established. The Property
Tax Administrator shall be the chief administrative officer of the division
but shall be under the general supervision of the Tax Commissioner.
(2) The goals and functions of the division shall be to: (a)
Execute faithfully the property tax laws of the State of Nebraska; (b) provide
for efficient, updated methods and systems of property tax reporting, enforcement,
and related activities; and (c) continually seek to improve its system of
administration.
(3) All employees, budget requirements, appropriations, encumbrances,
and assets and liabilities of the Department of Property Assessment and Taxation
for the administration of property valuation and equalization shall be transferred
and delivered to the division. The transferred employees shall not lose any
accrued benefits or status due to the transfer and shall receive the same
benefits as other state employees, including participation in the State Employees
Retirement Act.
(4) The Tax
Commissioner or Property Tax Administrator may appeal any final decision of
a county board of equalization relating to the granting or denying of an exemption
of real or personal property to the Tax Equalization and Review Commission.
If the Tax Commissioner or Property Tax Administrator files such an appeal,
the person, corporation, or organization granted or denied the exemption by
the county board of equalization shall be made a party to the appeal and shall
be issued a notice of the appeal by the Tax Equalization and Review Commission
within thirty days after the appeal is filed. The Tax Commissioner or Property
Tax Administrator may appeal any final decision of the Tax Equalization and
Review Commission relating to the granting or denying of an exemption of real
or personal property or relating to the valuation or equalization of real
property.
Notes of Decisions
Stephenson Sch. Supply Co. v. Cnty. of Lancaster, 110 N.W.2d 41 (Neb. 1961).
· cites it 14× “The first is whether in listing book accounts for taxation under sections 77-701 to 77-732, R. R. S. 1943, a taxpayer may deduct therefrom the amount of its accounts payable, and secondly, whether book accounts owed by the state or its subdivisions and, particularly in these…”
Pierson v. Faulkner, 279 N.W. 813 (Neb. 1938).
· cites it 16× “) Section 77-701, Comp. St. 1929, provided that a note secured by a mortgage upon real estate located other than in Nebraska, such as the one in suit, when owned by an individual, should be taxed where assessed at the rate of eight mills on the dollar of the actual value…”
Cnty. of Douglas v. Nebraska Tax Equal. & Rev. Comm., 296 Neb. 501 (Neb. 2017).
· cites it 2× “The State of Nebraska’s Property Tax Administrator (PTA) (the head of the property assessment division of the Nebraska Department of Revenue1) submitted reports for each 1 Neb. Rev. Stat. § 77-701 (1) (Cum. Supp. 2016).”
Krings v. Garfield Cty. Bd. of Equal., 835 N.W.2d 750 (Neb. 2013).
· cites it 2× “Under Neb. Rev. Stat. § 77-701 (4) (Cum. Supp. 2012), “[t]he Tax Commissioner or Property Tax Administrator may appeal any final decision of [TERC] relating to the granting Nebraska Advance Sheets 356 286 NEBRASKA REPORTS or denying of an exemption of real or personal property…”
Omaha Nat'l Bank v. Jensen, 58 N.W.2d 582 (Neb. 1953).
· cites it 10× “See section 77-701, R.R.S.1943. The Attorney General referred to section 77-701, Comp.”
A & P II v. Lancaster Cty. Bd. of Equal., 316 Neb. 216 (Neb. 2024).
· cites it 2× “) Section 77-5019(1) also provides for appeals from “a final decision in a case appealed to the commission,” “an order of the commission issued pursuant to section 77-5020 or sec- tions 77-5023 to 77-5028,” and a “final decision of the com- mission appealed by the Tax…”
Omaha Nat'l Bank v. Heintze, 67 N.W.2d 753 (Neb. 1954).
· cites it 3× “The title recited that it was an act to amend sections 77-701, 77-703, and 77-704, R. R.”
Massey-Harris Co. v. Douglas Cnty., 10 N.W.2d 346 (Neb. 1943).
· cites it 2× “These statutes in part are: Section 77-701, Comp. St. 1929, which provides: “All intangible property in Class B shall be taxed where said intangible property is assessed at the rate of eight mills on the dollar of the actual value thereof, the same to be assessed and collected…”
First Cont'l Nat'l Bank & Trust Co. v. Davis, 108 N.W.2d 638 (Neb. 1961).
· cites it 7× “Section 77-701, R. R. S. 1943, is as follows: “Intangible property, other than notes secured by mortgages on real estate situated in this state and other than bonds of the United States, of this state, or of governmental subdivisions of this state, shall be separately…”
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.