Nebraska § 46-133 Assessments; equalization; hearings; valuation; appeal; procedure

Nebraska Statutes

§ 46-133 — Assessments; equalization; hearings; valuation; appeal; procedure

Nebraska § 46-133

Ch. 46Irrigation and Regulation of Water

This text of Nebraska § 46-133 (Assessments; equalization; hearings; valuation; appeal; procedure) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 46-133 (2026).

Text

Upon the day specified in the notice required by section  46-132  for the meeting of the board of directors which is hereby constituted a board of equalization for that purpose, it shall meet and continue in session from day to day, as long as may be necessary, not to exceed six days, exclusive of Sundays, to hear and determine such objections to the valuation and assessment as may come before it; and the board may change the valuation as may be just, but shall not raise the valuation of any land as assessed by the assessor without giving the owner of such land due notice to appear and show cause why such valuation should not be raised. The secretary of the board shall be present during its session and note the changes made in the valuation of property, and in the names of the persons whos

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Upon the day specified in the notice required by section 46-132 for the meeting of the board of directors which is hereby constituted a board of equalization for that purpose, it shall meet and continue in session from day to day, as long as may be necessary, not to exceed six days, exclusive of Sundays, to hear and determine such objections to the valuation and assessment as may come before it; and the board may change the valuation as may be just, but shall not raise the valuation of any land as assessed by the assessor without giving the owner of such land due notice to appear and show cause why such valuation should not be raised. The secretary of the board shall be present during its session and note the changes made in the valuation of property, and in the names of the persons whose property is assessed; and within ten days after the close of the session he or she shall have the total values, as finally equalized by the board, extended into columns and added. Appeals may be taken from any action of the irrigation board of equalization to the district court.

Legislative History

Source: Laws 1895, c. 70, § 18, p. 282; R.S.1913, § 3474; C.S.1922, § 2874; Laws 1929, c. 134, § 1, p. 487; C.S.1929, § 46-119; Laws 1931, c. 90, § 1, p. 251; C.S.Supp.,1941, § 46-119; R.S.1943, § 46-133; Laws 1995, LB 490, § 25; Laws 1997, LB 397, § 3.