Nebraska § 77-3520 Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal

Nebraska Statutes

§ 77-3520 — Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal

Nebraska § 77-3520

Ch. 77Revenue and Taxation

This text of Nebraska § 77-3520 (Homestead; exemption; Tax Commissioner; rejection or reduction; petition; contents; hearing; appeal) 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. § 77-3520 (2026).

Text

In any case when the Tax Commissioner rejects or reduces a claim for exemption, the applicant may obtain a hearing before the Tax Commissioner by filing a written petition with the Tax Commissioner within thirty days from the receipt of the notice of rejection or reduction. The petition shall state, in clear and concise language, (1) the amount in controversy, (2) the issues involved, (3) the name and address of the applicant, and (4) a demand for relief. The hearing shall be conducted in accordance with the Administrative Procedure Act. Notice of the Tax Commissioner's decision shall be mailed to the applicant within seven days after the decision. The applicant may appeal the Tax Commissioner's decision to the Tax Equalization and Review Commission in accordance with section  77-5013  wit

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In any case when the Tax Commissioner rejects or reduces a claim for exemption, the applicant may obtain a hearing before the Tax Commissioner by filing a written petition with the Tax Commissioner within thirty days from the receipt of the notice of rejection or reduction. The petition shall state, in clear and concise language, (1) the amount in controversy, (2) the issues involved, (3) the name and address of the applicant, and (4) a demand for relief. The hearing shall be conducted in accordance with the Administrative Procedure Act. Notice of the Tax Commissioner's decision shall be mailed to the applicant within seven days after the decision. The applicant may appeal the Tax Commissioner's decision to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the decision.

Legislative History

Source: Laws 1979, LB 65, § 20; Laws 1987, LB 376A, § 15; Laws 2004, LB 973, § 45. Cross References: Administrative Procedure Act, see section 84-920.