reglab/housing_qa huggingface dataset:
NE Code § 77-1501 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1501 - County board of equalization; who constitutes; meetings; county officials; duties.

77-1501.  County board of equalization; who constitutes; meetings; county officials; duties.The county board shall constitute the county board of equalization. The county board of equalization shall fairly and impartially equalize the values of all items of real property in the county so that all real property is assessed uniformly and proportionately.The county assessor or his or her designee shall attend all meetings of the county board of equalization when such meetings pertain to the assessment or exemption of real and personal property. The county treasurer shall attend all meetings of the county board of equalization involving the exemption of motor vehicles from the motor vehicle tax. All records of the county assessor's office shall be available for the inspection and consideration of the county board of equalization. The county clerk, deputy, or designee pursuant to section 23-1302 shall attend all meetings of the county board of equalization and shall make a record of the proceedings of the county board of equalization.Source   Laws 1903, c. 73, § 120, p. 428;   R.S.1913, § 6436;   C.S.1922, § 5971;   C.S.1929, § 77-1701;   R.S.1943, § 77-1501;   Laws 1953, c. 273, § 1, p. 898;   Laws 1997, LB 270, § 85;  Laws 1999, LB 194, § 23;  Laws 2005, LB 762, § 2;  Laws 2009, LB166, § 14;  Laws 2012, LB801, § 97. Annotations  A complete and adequate remedy is provided for relief from an overassessment of property. Scudder v. County of Buffalo, 170 Neb. 293, 102 N.W.2d 447 (1960). Individual discrepancies and inequalities in valuation are corrected and equalized by county board of equalization. LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455 (1956). County board of equalization is an administrative agency of the county. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943). This article prescribes duties of county board of equalization. Peterson v. Brunzell, 103 Neb. 250, 170 N.W. 905 (1919). Board possesses no powers save those conferred by statute. Brown v. Douglas County, 98 Neb. 299, 152 N.W. 545 (1915). Abolishment of office of county assessor does not oust county board and county clerk of their jurisdiction as board of equalization. Hatcher & Co. v. Gosper County, 95 Neb. 543, 145 N.W. 993 (1914). The county board constitutes the board of equalization, and thus, the two boards have the same membership. But because each board has its own well-defined public duties and functions, the two boards are separate and distinct bodies. Wolf v. Grubbs, 17 Neb. App. 292, 759 N.W.2d 499 (2009). This section and Neb. Const. art. VIII, sec. 1, read together, require a county board of equalization to value comparable properties similarly, even where separate protests are heard in the first instance by referees who recommend greatly disparate property valuations. Zabawa v. Douglas Cty. Bd. of Equal., 17 Neb. App. 221, 757 N.W.2d 522 (2008).
NE Code § 77-1502.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1502.01 - Board; referee; appointment; compensation; duties.

77-1502.01.  Board; referee; appointment; compensation; duties.In all counties the county board of equalization may appoint one or more suitable persons to act as referees. The compensation of a referee shall be fixed by the county board and shall be payable from the general fund of the county. The county board of equalization may direct that any protest filed in accordance with section 77-1502, shall be heard in the first instance by the referee in the manner provided for the hearing of protests by the county board of equalization. Upon the conclusion of the hearing in each case, the referee shall transmit to the county board of equalization all papers relating to the case, together with his or her findings and recommendations in writing. The county board of equalization, after considering all papers relating to the protest and the findings and recommendations of the referee, may make the order recommended by the referee or any other order in the judgment of the board of equalization required by the findings of the referee, or may hear additional testimony, or may set aside such findings and hear the protest anew.Source   Laws 1969, c. 626, § 1, p. 2525;   Laws 1980, LB 658, § 1.  Annotations The ultimate responsibility to equalize valuations rests upon the county board of equalization, and it cannot avoid this duty by using the power to appoint referees. Zabawa v. Douglas Cty. Bd. of Equal., 17 Neb. App. 221, 757 N.W.2d 522 (2008).
NE Code § 77-1503.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1503.01 - Property exempt from equalization.

77-1503.01.  Property exempt from equalization.Any property valued by the state shall not be subject to the jurisdiction of the county board of equalization.Source   Laws 1971, LB 945, § 4;   Laws 1984, LB 835, § 10;   Laws 1987, LB 508, § 45;   Laws 1992, LB 1063, § 125;   Laws 1992, Second Spec. Sess., LB 1, § 98;   Laws 1995, LB 452, § 24;   Laws 1995, LB 490, § 148;   Laws 1997, LB 270, § 87;  Laws 1999, LB 194, § 24.  Annotations County board of equalization is statutorily empowered and authorized to equalize only those assessments of countywide property of which the county has the authority to assess the value. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).
NE Code § 77-1506.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1506.01 - Application for reduction in value; waiver of notice.

77-1506.01.  Application for reduction in value; waiver of notice.Whenever any owner of real or personal property applies to the county board of equalization for a reduction in the taxable value of any such property, the owner shall be deemed to have waived notice of increase in the taxable value of such property which is found undervalued by the county board of equalization notwithstanding the provisions of any other statutes to the contrary.Source   Laws 1969, c. 673, § 3, p. 2598;   Laws 1979, LB 187, § 211;   Laws 1992, LB 719A, § 167.
NE Code § 77-1506.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1506.04 - Unconstitutional.

77-1506.04.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
NE Code § 77-1506.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1506.05 - Unconstitutional.

77-1506.05.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
NE Code § 77-1506.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1506.06 - Unconstitutional.

77-1506.06.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
NE Code § 77-1506.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1506.07 - Unconstitutional.

77-1506.07.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
NE Code § 77-1506.08 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1506.08 - Unconstitutional.

77-1506.08.  Unconstitutional.Source  Note: The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
NE Code § 77-1507.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1507.01 - Failure to give notice; effect.

77-1507.01.  Failure to give notice; effect.Any person otherwise having a right to appeal 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 actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510.Source  Laws 2005, LB 15, § 5;  Laws 2007, LB167, § 3;  Laws 2009, LB166, § 16. Annotations  A presumption exists that a county board of equalization has faithfully performed its official duties in making a property tax assessment and has acted upon sufficient competent evidence to justify its action. The presumption disappears when competent evidence to the contrary is presented. Once the presumption is rebutted, whether the valuation assessed is reasonable becomes a question of fact based on all of the evidence. Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018). When the Tax Equalization and Review Commission hears a property tax protest and performs the factfinding functions that a county board of equalization would have if the county had timely provided notice to the taxpayer, the taxpayer's burden of persuasion is by a preponderance of the evidence. Cain v. Custer Cty. Bd. of Equal., 298 Neb. 834, 906 N.W.2d 285 (2018). A hearing held under this section shall follow the procedural rules applicable to other proceedings before the Tax Equalization and Review Commission. Thus, two commissioners were sufficient to reach a quorum to conduct business, but when only one commissioner in a quorum of two determines that relief should be granted, there is no majority and the commission shall deny relief to the petitioner. Cain v. Custer Cty. Bd. of Equal., 291 Neb. 730, 868 N.W.2d 334 (2015).
NE Code § 77-1508 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1508 - Board; examination of persons; production and inspection of records.

77-1508.  Board; examination of persons; production and inspection of records.Whenever any county board of equalization shall have reason to believe that any person, company or corporation has not listed all of his or its property for taxation, or that any property has not been fairly valued and assessed, it shall be lawful for such board to call before it any such person, or any agent or officer of any such corporation, and require the production of any books, records or papers. The person so called shall be sworn, and shall answer under oath, and give all information which he may possess, touching the existence, location and value of any property sought to be listed, valued and assessed, and no person so called shall be excused from answering any question put to him on the ground that his answer might tend to criminate him, but no answer he shall make or testimony he may give shall be used against him in any criminal prosecution.Source   Laws 1903, c. 73, § 122, p. 430;   R.S.1913, § 6438;   C.S.1922, § 5973;   C.S.1929, § 77-1703;   R.S.1943, § 77-1508. Annotations Power conferred by this section is not exclusive. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943), vacating 143 Neb. 300, 9 N.W.2d 306 (1943).
NE Code § 77-1509 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1509 - Board; compelling attendance of witnesses; penalties; fees.

77-1509.  Board; compelling attendance of witnesses; penalties; fees.The county board of equalization may issue process to compel the attendance before it of any person with books, records and papers, if necessary, which process shall be served by the sheriff the same as a summons from the district court, and he shall receive the same fees therefor. Any person who shall fail to respond to such process, or who shall refuse to answer any proper question put to him by the board, shall forfeit the sum of five hundred dollars, to be recovered in a civil action in the name of the county. Witnesses shall receive the same fees as witnesses in the district court to be paid by the person, the valuation of whose property is being investigated, in case the board finds that such person has willfully concealed or undervalued his property; otherwise, by the county.Source   Laws 1903, c. 73, § 123, p. 430;   R.S.1913, § 6439;   C.S.1922, § 5974;   C.S.1929, § 77-1704;   R.S.1943, § 77-1509. Annotations  This section is a statute imposing a penalty or forfeiture. Such statutes are strictly construed and will not be construed to include anything beyond their letter even though it may be within their spirit. County of Merrick v. Beck, 205 Neb. 829, 290 N.W.2d 642 (1980). This and preceding section apply to the power to review and correct individual assessments. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943), vacating 143 Neb. 300, 9 N.W.2d 306 (1943).
NE Code § 77-1510.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1510.01 - Board; powers; costs and fees.

77-1510.01.  Board; powers; costs and fees.After the Tax Equalization and Review Commission obtains exclusive jurisdiction of an appeal from a decision, order, determination, or action of a county board of equalization pursuant to section 77-5013, the board shall have no power or authority to compromise, settle, or otherwise change the decision, order, determination, or action it has taken. The board may, with approval of the Tax Equalization and Review Commission, offer to confess judgment for part of the value claimed or part of the causes involved in the action. If (1) the appellant is present and refuses to accept such confession of judgment in full of the appellant's demands against the board in such action or the appellant fails to attend having had reasonable notice that the offer would be made, its terms, and the time of making it and (2) at hearing the appellant does not obtain more relief than was offered to be confessed, the appellant shall pay all the costs and fees the board incurred after making the offer. The offer shall not be deemed to be an admission of the cause of action or relief to which the appellant is entitled, and the offer shall not be given in evidence at the hearing.Source   Laws 1989, LB 653, § 4;   Laws 1995, LB 490, § 152;  Laws 2004, LB 973, § 36.
NE Code § 77-1601.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1601.02 - Transferred to section 77-1632.

77-1601.02.  Transferred to section 77-1632.
NE Code § 77-1608 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1608 - County tax levy; appeal by taxpayer; proceedings.

77-1608.  County tax levy; appeal by taxpayer; proceedings.The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall be certified to the county assessor, county clerk, and county treasurer of each county in which the tax was levied to revise all tax records to reflect the corrected levy.Source   Laws 1907, c. 101, § 1, p. 352;   R.S.1913, § 6456;   Laws 1915, c. 109, § 1, p. 256;   Laws 1921, c. 136, § 1, p. 599;   C.S.1922, § 5979;   Laws 1927, c. 176, § 1, p. 514;   Laws 1929, c. 181, § 1, p. 639;   C.S.1929, § 77-1801;   Laws 1931, c. 137, § 1, p. 381;   Laws 1933, c. 133, § 1, p. 510;   Laws 1935, c. 52, § 1, p. 179;   Laws 1937, c. 172, § 1, p. 679;   C.S.Supp.,1941, § 77-1801;   R.S.1943, § 77-1608;   Laws 1947, c. 250, § 35, p. 802;   Laws 1997, LB 269, § 46;  Laws 2004, LB 973, § 39.  Annotations Question as to power of court to determine amount of levy, and to change levy accordingly, raised but not decided. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).
NE Code § 77-1610 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1610 - Return of taxes paid; correction of tax rolls.

77-1610.  Return of taxes paid; correction of tax rolls.If the tax books have been delivered to the county treasurer for collection of the taxes before the determination of the appeal by the Tax Equalization and Review Commission, then the county treasurer shall, upon receipt of the certified final decision of the commission, distribute or return to the taxpayers in accordance with such decision the appropriate amount of taxes paid and held pursuant to section 77-1606 and, if necessary, correct the tax rolls in his or her office to conform to such decision unless a further appeal is taken, in which case the county treasurer shall hold the taxes until the final determination of the appeal and thereupon distribute or return the same in conformity to such decision and, if necessary, correct the tax rolls.Source   Laws 1907, c. 101, § 1, p. 352;   R.S.1913, § 6456;   Laws 1915, c. 109, § 1, p. 256;   Laws 1921, c. 136, § 1, p. 599;   C.S.1922, § 5979;   Laws 1927, c. 176, § 1, p. 514;   Laws 1929, c. 181, § 1, p. 639;   C.S.1929, § 77-1801;   Laws 1931, c. 137, § 1, p. 381;   Laws 1933, c. 133, § 1, p. 510;   Laws 1935, c. 52, § 1, p. 179;   Laws 1937, c. 172, § 1, p. 679;   C.S.Supp.,1941, § 77-1801;   R.S.1943, § 77-1610;   Laws 1991, LB 732, § 143;   Laws 1992, LB 360, § 37;   Laws 1997, LB 269, § 48;   Laws 1998, LB 306, § 26;  Laws 2004, LB 973, § 40.
NE Code § 77-1613 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1613 - Tax list; preparation; when and by whom; form and contents.

77-1613.  Tax list; preparation; when and by whom; form and contents.After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of the lands, number of acres and value, number of city and village lots and their value, taxable value of taxable personal property, delinquent taxes of previous years, the amount of taxes due on the day the first installment becomes due, and the amount of delinquent taxes due on the day the second installment thereof becomes due, as provided by law, in the event the taxpayer elects to pay taxes in two equal semiannual installments.Source   Laws 1903, c. 73, § 139, p. 437;   R.S.1913, § 6459;   Laws 1921, c. 158, § 1, p. 649;   C.S.1922, § 5982;   C.S.1929, § 77-1804;   Laws 1931, c. 65, § 10, p. 184;   Laws 1933, c. 136, § 1, p. 516;   C.S.Supp.,1941, § 77-1804;   Laws 1943, c. 175, § 2, p. 610;   R.S.1943, § 77-1613;   Laws 1945, c. 191, § 1, p. 591;   Laws 1945, c. 189, § 2, p. 584;   Laws 1947, c. 250, § 36, p. 802;   Laws 1992, LB 1063, § 132;   Laws 1992, Second Spec. Sess., LB 1, § 105;   Laws 1997, LB 269, § 49;   Laws 1997, LB 270, § 92;   Laws 1998, LB 306, § 27.  Annotations  As to precincts, taxation is matter of allocation by the supervisor or county clerk, after equalization by the county and state boards of equalization, and after levy has been made by the county board. McDonald v. County of Lincoln, 141 Neb. 741, 4 N.W.2d 903 (1942). After the levy is made, the county assessor shall transcribe the assessment into a suitable book which shall contain several specific columns for delinquent taxes of previous years. County of Sarpy v. Jansen Real Estate Co., 7 Neb. App. 676, 584 N.W.2d 824 (1998).
NE Code § 77-1613.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1613.01 - Certification by county official to Property Tax Administrator; contents.

77-1613.01.  Certification by county official to Property Tax Administrator; contents.The county assessor or county clerk shall certify to the Property Tax Administrator, on or before December 1 of each year, the total taxable valuation and the Certificate of Taxes Levied. The certificate shall be used for statistical purposes and shall specify the information necessary to determine the total taxable value, tax levies, and total property taxes requested by the political subdivisions for the current year on forms prescribed and furnished by the Tax Commissioner. The certificate shall include for each political subdivision a statement of the amount of property taxes sought and the tax levy made for (1) the payment of principal or interest on bonds issued by the political subdivision and (2) all other purposes.Source   Laws 1913, c. 173, § 1, p. 525;   R.S.1913, § 6389;   Laws 1921, c. 133, art. VI, § 15, p. 560;   C.S.1922, § 5853;   C.S.1929, § 77-515;   R.S.1943, § 77-628;   Laws 1949, c. 227, § 3, p. 632;   Laws 1951, c. 259, § 2, p. 885;   Laws 1965, c. 478, § 4, p. 1541;   Laws 1983, LB 193, § 3;   Laws 1985, LB 268, § 24;   R.S.1943, (1986), § 77-628;   Laws 1989, Spec. Sess., LB 7, § 3;   Laws 1991, LB 829, § 10;   Laws 1992, LB 719A, § 172;   Laws 1995, LB 490, § 159;   Laws 1996, LB 1362, § 7;   Laws 1997, LB 269, § 50;   Laws 1998, LB 306, § 28;  Laws 2001, LB 275, § 1;  Laws 2007, LB334, § 80.
NE Code § 77-1613.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1613.02 - Tax list; corrections; prohibited acts; violation; penalty.

77-1613.02.  Tax list; corrections; prohibited acts; violation; penalty.The county assessor or county clerk shall correct the assessment and tax rolls after action of the county board of equalization. Each correction shall be made in triplicate, each set of triplicate forms being consecutively numbered, and there shall be entered upon such form all data pertaining to the assessment which is to be corrected. The correction shall show all additions and reductions, the amount of tax added or reduced, with the reason therefor, and the page or pages of the tax rolls upon which such change is to be made. The original copy shall be delivered to the county treasurer, the duplicate copy to the county clerk, and the triplicate copy shall remain in the office of the county assessor. The county assessor or county clerk shall provide upon demand a listing showing each entry and sorted by tax year. The county treasurer shall thereupon correct the tax roll to conform to the correction copy and all changes shall be made in red ink, drawing a line through the original or erroneous figures, but not erasing the same. No county assessor shall reduce or increase the valuation of any property, real or personal, without the approval of the county board of equalization. Any county assessor who shall willfully reduce or increase the valuation of any property, without the approval of the county board of equalization, as provided in this section, shall be guilty of a misdemeanor and shall, upon conviction thereof, be fined not less than twenty dollars nor more than one hundred dollars.Source   Laws 1921, c. 133, art. XI, § 6, p. 592;   C.S.1922, § 5903;   C.S.1929, § 77-1006;   Laws 1939, c. 100, § 1, p. 457;   C.S.Supp.,1941, § 77-1006;   R.S.1943, § 77-519;   Laws 1947, c. 250, § 12, p. 791;   Laws 1951, c. 261, § 1, p. 887;   R.S.1943, (1986), § 77-519;   Laws 1995, LB 490, § 160;   Laws 1997, LB 270, § 93;  Laws 2007, LB166, § 10. Annotations The purpose of this statute is to permit the county assessor to correct clerical errors in the tax list, not to correct alleged errors in valuation of property. Olson v. County of Dakota, 224 Neb. 516, 398 N.W.2d 727 (1987).