§ 77-202.04 — Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect

Nebraska § 77-202.04

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

Text

(1) Notice of a county board of
equalization's decision granting or denying an application for exemption from
taxation for real or tangible personal property shall be mailed or delivered
to the applicant and the county assessor by the county clerk within seven
days after the date of the board's decision. Persons, corporations, or organizations
may appeal denial of an application for exemption by a county board of equalization.
Only the county assessor, the Tax Commissioner, or the Property Tax Administrator
may appeal the granting of such an exemption by a county board of equalization.
Appeals pursuant to this section shall be made to the Tax Equalization and
Review Commission in accordance with section 77-5013 within thirty days after
the decision of the county board of equalization. The Tax Commissioner or
Property Tax Administrator may in his or her discretion intervene in any such
appeal pursuant to this section within
thirty days after notice by the Tax Equalization and Review Commission that
an appeal has been filed pursuant to this section. If the county
assessor, Tax Commissioner, or Property Tax Administrator appeals a county
board of equalization's final decision granting an exemption from property
taxation, the person, corporation, or organization granted such 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.
(2) A copy of the final decision by a county board of equalization
shall be delivered electronically to the Tax Commissioner and the Property
Tax Administrator within seven days after the date of the board's decision.
The Tax Commissioner or the Property Tax Administrator shall have thirty days
after the final decision to appeal the decision.
(3) Any owner may petition the Tax Equalization and Review
Commission in accordance with section 77-5013 , on or before December 31 of
each year, to determine the taxable status of real property for that year
if a failure to give notice as prescribed by this section prevented timely
filing of a protest or appeal provided for in sections 77-202 to 77-202.25 .

Legislative History

Source: Laws 1963, c. 441, § 4, p. 1461; Laws 1969, c. 642, § 1, p. 2556; Laws 1995, LB 490, § 31; Laws 1997, LB 271, § 43; Laws 2000, LB 968, § 29; Laws 2004, LB 973, § 8; Laws 2005, LB 15, § 3; Laws 2007, LB334, § 18; Laws 2010, LB877, § 1; Laws 2011, LB384, § 3. Annotations: This section delineates who may appeal from the decision of the county board of equalization on a tax exemption determination and applies regardless of whether the appeal was by petition in error. McClellan v. Board of Equal. of Douglas Cty., 275 Neb. 581, 748 N.W.2d 66 (2008). A taxpayer who has sought and has been denied exemption under section 77-202.01 and who does not appeal pursuant to this section may not thereafter pay the tax and seek a refund under section 77-1736.10. Campus Lt. Hse. Min. v. Buffalo Cty. Bd. of Equal., 225 Neb. 271, 404 N.W.2d 46 (1987). Giving notice of appeal and filing appeal bond must be completed within twenty days following board decision. United Way of the Midlands v. Douglas County Board of Equalization, 199 Neb. 323, 259 N.W.2d 270 (1977). An appeal from a tax exemption may be taken pursuant to this section only. Bemis v. Board of Equalization of Douglas County, 197 Neb. 175, 247 N.W.2d 447 (1976).