§ 77-1504.01 — Adjustment to class or subclass of real property; procedure

Nebraska § 77-1504.01

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

Text

(1)
Unless the county has adopted a resolution to extend the deadline for hearing
protests under section 77-1502 , after completion of its actions and based
upon the hearings conducted pursuant to sections 77-1502 and 77-1504 , a county
board of equalization may petition the Tax Equalization and Review Commission
to consider an adjustment to a class or subclass of real property within the
county. Petitions must be filed with the commission on or before July 26.
(2) The commission shall hear and take action on a petition
filed by a county board of equalization on or before August 10. Hearings held
pursuant to this section may be held by means of videoconference or telephone conference.
The burden of proof is on the petitioning county to show that failure to make
an adjustment would result in values that are not equitable and in accordance
with the law. At the hearing the commission may receive testimony from any
interested person.
(3) After a hearing the commission shall, within the powers
granted in section 77-5023 , enter its order based on evidence presented to
it at such hearing and the hearings held pursuant to section 77-5022 for that
year. The order shall specify the percentage increase or decrease and the
class or subclass of real property affected or any corrections or adjustments
to be made to the class or subclass of real property affected. When issuing
an order to adjust a class or subclass of real property, the commission may
exclude individual properties from that order whose value has already been
adjusted by a county board of equalization in the same manner as the commission
directs in its order. On or before August 10 of each year, the commission
shall send its order by certified mail to the county assessor and by regular
mail to the county clerk and chairperson of the county board.
(4) The county assessor shall make the specified changes
to each item of property in the county as directed by the order of the commission.
In implementing such order, the county assessor shall adjust the values of
the class or subclass that is the subject of the order. For properties that
have already received an adjustment from the county board of equalization,
an additional adjustment may be made so that total adjustments made are equal
to the commission's ordered adjustment and no additional adjustment shall
be made applying the commission's order, but such an exclusion from the commission's
order shall not preclude adjustments to those properties for corrections or
omissions. The county assessor of the county adjusted by an order of the commission
shall recertify the abstract of assessment to the Property Tax Administrator
on or before August 20.

Legislative History

Source: Laws 1995, LB 452, § 26; Laws 1997, LB 397, § 22; Laws 1998, LB 306, § 22; Laws 1999, LB 140, § 1; Laws 1999, LB 194, § 26; Laws 2000, LB 968, § 58; Laws 2003, LB 291, § 2; Laws 2004, LB 973, § 34; Laws 2005, LB 283, § 4; Laws 2008, LB965, § 16; Laws 2011, LB384, § 16. Annotations: Pursuant to this section, a county board of equalization may petition the Tax Equalization and Review Commission to consider an adjustment to a class or subclass of property. Bartlett v. Dawes Cty. Bd. of Equal., 259 Neb. 954, 613 N.W.2d 810 (2000). Pursuant to subsection (2) of section 77-5019, except for orders issued by the Nebraska Tax Equalization and Review Commission pursuant to this section or section 77-5023, the commission is not a proper party to a proceeding for judicial review of an order of the commission. Widtfeldt v. Holt Cty. Bd. of Equal., 12 Neb. App. 499, 677 N.W.2d 521 (2004). A claim brought pursuant to this section and which was denied by the Nebraska Tax Equalization and Review Commission was not entitled to judicial review because no statutory right of appeal exists for such claims. The Nebraska Court of Appeals did not have jurisdiction under subsection (1) of section 77-5019 to hear county's appeal of a claim brought pursuant to this section because the claim was not a decision appealed to the Nebraska Tax Equalization and Review Commission and was not brought pursuant to section 77-5028. Boone Cty. Bd. of Equal. v. Nebraska Tax Equal. and Rev. Comm., 9 Neb. App. 298, 611 N.W.2d 119 (2000).