§ 77-1501 — County board of equalization; who constitutes; meetings; county officials; duties

Nebraska § 77-1501

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

The county
board shall constitute the county board of equalization. The county board
of equalization shall fairly and impartially equalize the values of all items
of real property in the county so that all real property is assessed uniformly
and proportionately.
The county assessor or his or her designee shall attend all meetings
of the county board of equalization when such meetings pertain to the assessment
or exemption of real and personal property. The county treasurer shall attend all meetings of the county board
of equalization involving the exemption of motor vehicles from the motor vehicle
tax. All records of the county assessor's office shall be available for the
inspection and consideration of the county board of equalization. The county
clerk, deputy, or designee pursuant to section 23-1302 shall attend all meetings
of the county board of equalization and shall make a record of the proceedings
of the county board of equalization.

Legislative History

Source: Laws 1903, c. 73, § 120, p. 428; R.S.1913, § 6436; C.S.1922, § 5971; C.S.1929, § 77-1701; R.S.1943, § 77-1501; Laws 1953, c. 273, § 1, p. 898; Laws 1997, LB 270, § 85; Laws 1999, LB 194, § 23; Laws 2005, LB 762, § 2; Laws 2009, LB166, § 14; Laws 2012, LB801, § 97. Annotations: A complete and adequate remedy is provided for relief from an overassessment of property. Scudder v. County of Buffalo, 170 Neb. 293, 102 N.W.2d 447 (1960). Individual discrepancies and inequalities in valuation are corrected and equalized by county board of equalization. LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455 (1956). County board of equalization is an administrative agency of the county. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943). This article prescribes duties of county board of equalization. Peterson v. Brunzell, 103 Neb. 250, 170 N.W. 905 (1919). Board possesses no powers save those conferred by statute. Brown v. Douglas County, 98 Neb. 299, 152 N.W. 545 (1915). Abolishment of office of county assessor does not oust county board and county clerk of their jurisdiction as board of equalization. Hatcher & Co. v. Gosper County, 95 Neb. 543, 145 N.W. 993 (1914). County boards of equalization can exercise only such powers as are expressly granted to them by statute, and statutes conferring power and authority upon a county board of equalization are strictly construed. Hilt v. Douglas Cty. Bd. of Equal., 30 Neb. App. 425, 970 N.W.2d 113 (2021). The county board constitutes the board of equalization, and thus, the two boards have the same membership. But because each board has its own well-defined public duties and functions, the two boards are separate and distinct bodies. Wolf v. Grubbs, 17 Neb. App. 292, 759 N.W.2d 499 (2009). This section and Neb. Const. art. VIII, sec. 1, read together, require a county board of equalization to value comparable properties similarly, even where separate protests are heard in the first instance by referees who recommend greatly disparate property valuations. Zabawa v. Douglas Cty. Bd. of Equal., 17 Neb. App. 221, 757 N.W.2d 522 (2008).