Nebraska § 77-802 Property Tax
Administrator; valuation; apportionment of tax

Nebraska Statutes

§ 77-802 — Property Tax Administrator; valuation; apportionment of tax

Nebraska § 77-802

Ch. 77Revenue and Taxation

This text of Nebraska § 77-802 (Property Tax Administrator; valuation; apportionment of tax) 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. § 77-802 (2026).

Text

The
Property Tax Administrator shall apportion the total taxable value including
the franchise value to all taxing subdivisions in proportion to the ratio
of the original cost of all operating real and tangible personal property
of that public service entity having a situs in that taxing subdivision to
the original cost of all operating real and tangible personal property of
that public service entity having a situs in the state.
If the apportionment in accordance with this section does
not fairly represent the proportion of the taxable value, including franchise
value properly allocable to the county, the taxpayer may petition for or the
Property Tax Administrator may require the inclusion of any other method to
effectuate an equitable allocation of the value of the public service entity

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The
Property Tax Administrator shall apportion the total taxable value including
the franchise value to all taxing subdivisions in proportion to the ratio
of the original cost of all operating real and tangible personal property
of that public service entity having a situs in that taxing subdivision to
the original cost of all operating real and tangible personal property of
that public service entity having a situs in the state.
If the apportionment in accordance with this section does
not fairly represent the proportion of the taxable value, including franchise
value properly allocable to the county, the taxpayer may petition for or the
Property Tax Administrator may require the inclusion of any other method to
effectuate an equitable allocation of the value of the public service entity
for purposes of taxation.
On or before July 25, the Property Tax Administrator shall
mail a draft appraisal to each public service entity as defined in section 77-801.01 . On or before August 10, the Property Tax Administrator shall, by mail, notify each
public service entity of its taxable value and the distribution of that value
to the taxing subdivisions in which the entity has situs. On or before August
10, the Property Tax Administrator shall also certify to the county assessors
the taxable value so determined.

Legislative History

Source: Laws 1921, c. 133, art. IX, § 2, p. 587; C.S.1922, § 5891; C.S.1929, § 77-802; R.S.1943, § 77-802; Laws 1983, LB 353, § 2; Laws 1984, LB 835, § 6; Laws 1985, LB 269, § 3; Laws 1987, LB 508, § 26; Laws 1995, LB 490, § 88; Laws 1997, LB 270, § 40; Laws 1998, LB 306, § 20; Laws 2004, LB 973, § 14; Laws 2012, LB727, § 31. Annotations: Personal notice to taxpayer is not necessary where, on taxpayer's failure to make return, assessing board meets at time and place fixed by statute and makes original assessment. Northern Nebraska Power Co. v. Holt County, 120 Neb. 724, 235 N.W. 92 (1931).