Nebraska § 77-612 Railroad property;
notice of valuation; appeal

Nebraska Statutes

§ 77-612 — Railroad property; notice of valuation; appeal

Nebraska § 77-612

Ch. 77Revenue and Taxation

This text of Nebraska § 77-612 (Railroad property; notice of valuation; 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. § 77-612 (2026).

Text

On or before July
1, the Property Tax Administrator shall mail a draft appraisal to each railroad
company required to file pursuant to section  77-603 . The Property Tax Administrator
shall, on or before July 15 of each year, notify by mail each railroad company of the
total allocated value of its operating property. If a railroad company feels
aggrieved, such railroad company may, on or before August 1, file with the
Tax Commissioner an administrative appeal in writing stating that it claims
the valuation is unjust or inequitable, the amount which it is claimed the
valuation should be, and the excess therein and asking for an adjustment of
the valuation by the Tax Commissioner. The Tax Commissioner shall act upon
the appeal and shall issue a written order mailed to the company within seve

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On or before July
1, the Property Tax Administrator shall mail a draft appraisal to each railroad
company required to file pursuant to section 77-603 . The Property Tax Administrator
shall, on or before July 15 of each year, notify by mail each railroad company of the
total allocated value of its operating property. If a railroad company feels
aggrieved, such railroad company may, on or before August 1, file with the
Tax Commissioner an administrative appeal in writing stating that it claims
the valuation is unjust or inequitable, the amount which it is claimed the
valuation should be, and the excess therein and asking for an adjustment of
the valuation by the Tax Commissioner. The Tax Commissioner shall act upon
the appeal and shall issue a written order mailed to the company within seven
days after the date of the order. The order may be appealed within thirty
days after the date of the order to the Tax Equalization and Review Commission
in accordance with section 77-5013 .

Legislative History

Source: Laws 1927, c. 174, § 1, p. 510; C.S.1929, § 77-509; R.S.1943, § 77-612; Laws 1985, LB 268, § 13; Laws 1988, LB 352, § 153; Laws 1995, LB 490, § 70; Laws 1997, LB 270, § 30; Laws 2004, LB 973, § 11; Laws 2007, LB334, § 35; Laws 2012, LB727, § 30. Annotations: Complaint must state wherein it is claimed that assessment is unjust, supported by specific detail of items. Chicago, B. & Q. R.R. Co. v. State Board of Equalization & Assessment, 170 Neb. 77, 101 N.W.2d 856 (1960).