Nebraska § 77-1315.01 Overvaluation
or undervaluation; county assessor; report

Nebraska Statutes

§ 77-1315.01 — Overvaluation or undervaluation; county assessor; report

Nebraska § 77-1315.01

Ch. 77Revenue and Taxation

This text of Nebraska § 77-1315.01 (Overvaluation or undervaluation; county assessor; report) 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. § 77-1315.01 (2026).

Text

After
March 19 and on or before July 25 or on or before August 10 in counties that
have adopted a resolution to extend the deadline for hearing protests under
section  77-1502 , the county assessor shall report to the county board of equalization
any overvaluation or undervaluation of any real property, except beginning January 1, 2014, in any county with a
population of at least one hundred fifty thousand inhabitants according to
the most recent federal decennial census, the report shall be made after March
25 and on or before July 25 or on or before August 10 in counties that have
adopted a resolution to extend the deadline for hearing protests under section  77-1502 . The county board of equalization shall consider the report
in accordance with section  77-1504 .
The current year's asse

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After
March 19 and on or before July 25 or on or before August 10 in counties that
have adopted a resolution to extend the deadline for hearing protests under
section 77-1502 , the county assessor shall report to the county board of equalization
any overvaluation or undervaluation of any real property, except beginning January 1, 2014, in any county with a
population of at least one hundred fifty thousand inhabitants according to
the most recent federal decennial census, the report shall be made after March
25 and on or before July 25 or on or before August 10 in counties that have
adopted a resolution to extend the deadline for hearing protests under section 77-1502 . The county board of equalization shall consider the report
in accordance with section 77-1504 .
The current year's assessed valuation of any real property
shall not be changed by the county assessor after March 19 except by action
of the Tax Equalization and Review Commission or the county board of equalization, except beginning January 1, 2014, in
any county with a population of at least one hundred fifty thousand inhabitants
according to the most recent federal decennial census, the current year's
assessed valuation of any real property shall not be changed after March 25
except by action of the commission or the county board of equalization.

Legislative History

Source: Laws 1997, LB 270, § 69; Laws 1999, LB 194, § 18; Laws 2004, LB 973, § 21; Laws 2005, LB 261, § 3; Laws 2005, LB 283, § 1; Laws 2011, LB384, § 11.