§ 77-701 — Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights

Nebraska § 77-701

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

Text

(1) A division of state government to be known as the property
assessment division of the Department of Revenue is established. The Property
Tax Administrator shall be the chief administrative officer of the division
but shall be under the general supervision of the Tax Commissioner.
(2) The goals and functions of the division shall be to: (a)
Execute faithfully the property tax laws of the State of Nebraska; (b) provide
for efficient, updated methods and systems of property tax reporting, enforcement,
and related activities; and (c) continually seek to improve its system of
administration.
(3) All employees, budget requirements, appropriations, encumbrances,
and assets and liabilities of the Department of Property Assessment and Taxation
for the administration of property valuation and equalization shall be transferred
and delivered to the division. The transferred employees shall not lose any
accrued benefits or status due to the transfer and shall receive the same
benefits as other state employees, including participation in the State Employees
Retirement Act.
(4) The Tax
Commissioner or Property Tax Administrator may appeal any final decision of
a county board of equalization relating to the granting or denying of an exemption
of real or personal property to the Tax Equalization and Review Commission.
If the Tax Commissioner or Property Tax Administrator files such an appeal,
the person, corporation, or organization granted or denied the 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. The Tax Commissioner or Property
Tax Administrator may appeal any final decision of the Tax Equalization and
Review Commission relating to the granting or denying of an exemption of real
or personal property or relating to the valuation or equalization of real
property.

Legislative History

Source: Laws 1999, LB 36, § 21; Laws 2007, LB334, § 43; Laws 2010, LB877, § 2. Cross References: State Employees Retirement Act, see section 84-1331.