reglab/housing_qa huggingface dataset:
NE Code § 77-693 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-693 - Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.

77-693.  Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.(1) The Property Tax Administrator in determining the taxable value of railroads and car lines shall determine the following ratios involving railroad and car line property and commercial and industrial property:(a) The ratio of the taxable value of all commercial and industrial personal property in the state actually subjected to property tax divided by the market value of all commercial and industrial personal property in the state;(b) The ratio of the taxable value of all commercial and industrial real property in the state actually subjected to property tax divided by the market value of all commercial and industrial real property in the state;(c) The ratio of the taxable value of railroad personal property to the market value of railroad personal property. The numerator of the ratio shall be the taxable value of railroad personal property. The denominator of the ratio shall be the railroad system value allocated to Nebraska and multiplied by a factor representing the net book value of rail transportation personal property divided by the net book value of total rail transportation property;(d) The ratio of the taxable value of railroad real property to the market value of railroad real property. The numerator of the ratio shall be the taxable value of railroad real property. The denominator of the ratio shall be the railroad system value allocated to Nebraska and multiplied by a factor representing the net book value of rail transportation real property divided by the net book value of total rail transportation property; and(e) Similar calculations shall be made for car line taxable properties.(2) If the ratio of the taxable value of railroad and car line personal or real property exceeds the ratio of the comparable taxable commercial and industrial property by more than five percent, the Property Tax Administrator may adjust the value of such railroad and car line property to the percentage of the comparable taxable commercial and industrial property pursuant to federal statute or Nebraska federal court decisions applicable thereto.(3) For purposes of this section, commercial and industrial property shall mean all real and personal property which is devoted to commercial or industrial use other than rail transportation property and land used primarily for agricultural purposes.(4) For tax years prior to tax year 2020, after the adjustment made pursuant to subsections (1) and (2) of this section, the Property Tax Administrator shall multiply the value of the tangible personal property of each railroad and car line by the compensating exemption factor calculated in section 77-1238.Source   Laws 1992, LB 719A, § 219;   Laws 1995, LB 490, § 86;  Laws 2015, LB259, § 6;  Laws 2020, LB1107, § 122.
NE Code § 77-701 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-701 - Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.

77-701.  Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.(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.Source  Laws 1999, LB 36, § 21;  Laws 2007, LB334, § 43;  Laws 2010, LB877, § 2. Cross References  State Employees Retirement Act, see section 84-1331.
NE Code § 77-702 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-702 - Property Tax Administrator; qualifications; duties.

77-702.  Property Tax Administrator; qualifications; duties.(1) The Governor shall appoint a Property Tax Administrator with the approval of a majority of the members of the Legislature. The Property Tax Administrator shall have experience and training in the fields of taxation and property appraisal and shall meet all the qualifications required for members of the Tax Equalization and Review Commission under subsections (1) and (2) of section 77-5004.(2) In addition to any duties, powers, or responsibilities otherwise conferred upon the Property Tax Administrator, he or she shall administer and enforce all laws related to the state supervision of local property tax administration and the central assessment of property subject to property taxation. The Property Tax Administrator shall also advise county assessors regarding the administration and assessment of taxable property within the state and measure assessment performance in order to determine the accuracy and uniformity of assessments.Source  Laws 1999, LB 36, § 22;  Laws 2001, LB 465, § 1;  Laws 2007, LB334, § 44;  Laws 2011, LB210, § 4;  Laws 2011, LB384, § 5;  Laws 2019, LB512, § 12.
NE Code § 77-705 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-705 - Uniform tax books, records, and forms; approval.

77-705.  Uniform tax books, records, and forms; approval.The form of all schedules, books of instruction, assessment and tax books, records, and other forms which may be necessary or expedient for the proper administration of the property tax laws of the state shall be approved by the Tax Commissioner. All such schedules, forms, and documents shall be uniform throughout the several counties insofar as the same is possible and practicable. The Department of Revenue may provide forms on a reimbursement basis. Alterations to any prescribed form may be made only upon written application to and written approval from the Tax Commissioner.Source  Laws 1999, LB 36, § 25;  Laws 2007, LB334, § 45.
NE Code § 77-706 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-706 - Property tax administration; implementation of agreements and working relationships; state and federal agencies.

77-706.  Property tax administration; implementation of agreements and working relationships; state and federal agencies.The Department of Revenue may develop and implement such agreements and working relationships which are consistent with the laws of the State of Nebraska with any federal office, state agency, or local subdivision of state government, either within or without the State of Nebraska, which it may find necessary or desirable for proper administration of the property tax laws of this state.Source  Laws 1999, LB 36, § 26;  Laws 2007, LB334, § 46.
NE Code § 77-707 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-707 - Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

77-707.  Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.(1) The Property Tax Administrator or his or her duly authorized representative may administer oaths, compel the attendance of witnesses, and require the production of records as may be necessary for the performance of his or her responsibilities under applicable state law.(2) The Property Tax Administrator may adopt and promulgate rules of procedure for discovery, not in conflict with the laws governing discovery in civil cases, as may be necessary for the performance of his or her responsibilities under applicable state law.Source Laws 1999, LB 36, § 27.
NE Code § 77-709 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-709 - Property assessment division; annual report; powers and duties.

77-709.  Property assessment division; annual report; powers and duties.The property assessment division of the Department of Revenue shall publish an annual report detailing property tax valuations, taxes levied, and property tax rates throughout the state. The annual report shall display information by political subdivision and by property type within each county and also include statewide summarizations. The department shall submit the report electronically to the Clerk of the Legislature. The department may charge a fee for copies of the annual report. The Tax Commissioner shall set the fee, based on the reasonable cost of production.Source  Laws 2001, LB 170, § 4;  Laws 2007, LB334, § 47;  Laws 2013, LB222, § 30.
NE Code § 77-801.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-801.01 - Terms, defined.

77-801.01.  Terms, defined.As used in sections 77-801 to 77-804:(1) Nonoperating property means property owned or leased by a public service entity that does not contribute to the entity's function;(2) Operating property means property owned or leased that contributes to a public service entity's function; and(3) Public service entity means any person as defined in section 49-801 or entity, organized for profit under the laws of this state or any other state or government and engaged in the business of waterworks, electrical power, gas works, natural gas, telecommunications, pipelines used for the transmission of oil, heat, steam, or any substance to be used for lighting, heating, or power, and pipelines used for the transmission of articles by pneumatic or other power and all other similar or like entities.Source   Laws 1985, LB 269, § 1;   Laws 1986, LB 732, § 2;   Laws 1997, LB 270, § 38;  Laws 2000, LB 968, § 39;  Laws 2006, LB 808, § 26.
NE Code § 77-801.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-801.02 - Tax Commissioner; powers.

77-801.02.  Tax Commissioner; powers.The Tax Commissioner shall have power to require any officer, agent, or servant of any public service entity having any portion of its property in this state to attend a hearing and to answer under oath questions regarding the property. The Tax Commissioner shall have power to issue whatever notice or process may be necessary to compel the attendance of any such person as a witness.Source   Laws 1997, LB 270, § 39;  Laws 2007, LB334, § 48.
NE Code § 77-802 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-802 - Property Tax Administrator; valuation; apportionment of tax.

77-802.  Property Tax Administrator; valuation; apportionment of tax.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.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).
NE Code § 77-802.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-802.01 - County assessor; duties; lien.

77-802.01.  County assessor; duties; lien.For purposes of certifying values pursuant to section 13-509, the county assessor shall include the public service entity value as certified by the Property Tax Administrator pursuant to section 77-802. The taxes so levied shall be included upon the personal property tax roll and be due and payable in the same manner as personal property taxes pursuant to sections 77-203 and 77-204. From the date the taxes are due and payable, the taxes shall be a first lien upon the personal property of the public service entity to whom assessed until paid. The procedure for the collection of any delinquent tax pursuant to this section shall be that used for the collection of personal property tax.Source   Laws 1997, LB 270, § 41;   Laws 1998, LB 306, § 21;  Laws 2000, LB 968, § 40.
NE Code § 77-802.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-802.02 - Public service entity; appeals.

77-802.02.  Public service entity; appeals.On or before September 10, if a public service entity feels aggrieved, such public service entity may file an appeal with the Tax Commissioner. The Tax Commissioner shall act upon the appeal and shall issue a written order mailed to the entity 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.Source   Laws 1997, LB 270, § 42;  Laws 2000, LB 968, § 41;  Laws 2004, LB 973, § 15;  Laws 2007, LB334, § 49.
NE Code § 77-803 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-803 - Public service entity; failure to furnish statement or information; penalty; waiver.

77-803.  Public service entity; failure to furnish statement or information; penalty; waiver.For each day's failure to furnish the statement required by section 77-801 or for each day's failure to furnish the information as required on those statements, the public service entity may be assessed a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner, in his or her discretion, may waive all or part of the penalty provided in this section.Source   Laws 1903, c. 73, § 77, p. 411;   Laws 1903, c. 73, § 81, p. 412;   Laws 1911, c. 104, § 9, p. 375;   R.S.1913, §§ 6367, 6371;   Laws 1921, c. 133, art. IX, § 3, p. 587;   C.S.1922, § 5892;   C.S.1929, § 77-803;   R.S.1943, § 77-803;   Laws 1986, LB 732, § 3;   Laws 1986, LB 817, § 6;   Laws 1995, LB 490, § 89;   Laws 1997, LB 270, § 43;  Laws 1999, LB 36, § 17;  Laws 2007, LB334, § 50.
NE Code § 77-804 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-804 - Sale of entity; report required; penalty; waiver.

77-804.  Sale of entity; report required; penalty; waiver.Any sale of a public service entity as defined in section 77-801.01 shall be reported by the purchaser to the Property Tax Administrator within thirty days from the date of the sale. The purchaser shall identify the seller, the date of the sale, any change in name of the entity, and the purchase price of the entity. If additional information regarding the sale is needed by the Property Tax Administrator, a specific written request shall be made. For each day's failure to furnish the information, an entity may be assessed a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner may waive all or part of the penalty provided in this section.Source   Laws 1987, LB 508, § 27;   Laws 1995, LB 490, § 90;   Laws 1997, LB 270, § 44;  Laws 1999, LB 36, § 18;  Laws 2007, LB334, § 51.
NE Code § 77-907 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-907 - Terms, defined.

77-907.  Terms, defined.As used in Chapter 77, article 9, unless the context otherwise requires:(1) Domestic, foreign, and alien insurance companies shall have the meanings as set forth in section 44-103 and shall include reciprocal or interinsurance exchanges and their designated attorneys in fact as defined in Chapter 44, article 12;(2) Department shall mean the Department of Insurance;(3) Director shall mean the Director of Insurance;(4) Premiums shall mean the consideration paid to insurance companies for insurance and shall include policy fees, assessments, dues, or other similar payments, except that premiums on all annuity contracts and pension, profit-sharing, individually sponsored retirement plans, and other pension plan contracts which are described in section 818(a) of the Internal Revenue Code shall be exempt from taxation;(5) License shall mean certificate of authority as contemplated by section 44-105; and(6) Direct writing shall mean insurance as defined in section 44-102, but shall not include reinsurance as defined in section 44-103.Source   Laws 1951, c. 256, § 1, p. 878;   Laws 1965, c. 468, § 2, p. 1514;   Laws 1980, LB 905, § 1;   Laws 1986, LB 1114, § 9;   Laws 1988, LB 855, § 4;   Laws 1995, LB 574, § 65.  Annotations Definition of insurance did not limit taxation to insurance policies. Bankers Life Ins. Co. v. Laughlin, 160 Neb. 480, 70 N.W.2d 474 (1955).
NE Code § 77-910 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-910 - Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.

77-910.  Computation of tax; forms; department furnish; audit of returns; erroneous payment; refund; limitation.(1) The computation of the taxes as provided in Chapter 77, article 9, shall be made on forms furnished by the Department of Insurance and shall be forwarded to the department together with a sworn statement by an appropriate fiscal officer of the company attesting the accuracy of the tax computation. The department shall furnish such forms to the companies together with any information relative to the taxes as may be needful or desirable. Upon receipt of the tax payment, the director shall audit and examine the computations and satisfy himself or herself that the taxes have been properly paid in conformity with Chapter 77, article 9.(2) Commencing with taxes imposed for 1985 or any subsequent year, whenever it appears to the satisfaction of the director that, because of a mistake of fact, error in calculation, or erroneous interpretation of a statute not pertaining to the statute's constitutionality, any tax has been erroneously paid to the director, he or she shall have the authority to refund or credit the amount of such erroneous overpayment. The refund or credit may be made by applying such amount towards the payment of other similar taxes already due or which may become due until such overpayment has been fully reimbursed. A claim for refund or credit of an overpayment of a tax caused by a mistake of fact, error in calculation, or erroneous interpretation of a statute not pertaining to the statute's constitutionality shall be filed by the taxpayer within one year from the date the overpayment was made or such claim shall be forever barred.Source   Laws 1951, c. 256, § 4, p. 879;   Laws 1986, LB 1114, § 11.
NE Code § 77-911 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-911 - Tax; failure to remit; license rescinded; notice; hearing; appeal.

77-911.  Tax; failure to remit; license rescinded; notice; hearing; appeal.The director shall rescind or refuse to reissue the license of any company which fails to remit its taxes in conformity with Chapter 77, article 9. Prior to rescinding such license, the director shall issue an order to such company directing the company to show cause why such rescission should not be made. He or she shall in the order give not less than ten days' notice for a hearing before the department. Should the company be aggrieved by such determination, the company may appeal the determination, and the appeal shall be in accordance with the Administrative Procedure Act.Source   Laws 1951, c. 256, § 5, p. 879;   Laws 1969, c. 661, § 1, p. 2580;   Laws 1986, LB 1114, § 12;   Laws 1988, LB 352, § 154.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 77-912 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-912 - Tax; Director of Insurance; disposition; exceptions.

77-912.  Tax; Director of Insurance; disposition; exceptions.The Director of Insurance shall transmit fifty percent of the taxes paid in conformity with Chapter 44, article 1, and Chapter 77, article 9, to the State Treasurer, forty percent of such taxes paid to the General Fund, and ten percent of such taxes paid to the Mutual Finance Assistance Fund promptly upon completion of his or her audit and examination and in no event later than May 1 of each year, except that:(1) All fire insurance taxes paid pursuant to sections 44-150 and 81-523 shall be remitted to the State Treasurer for credit to the General Fund;(2) All workers' compensation insurance taxes paid pursuant to section 44-150 shall be remitted to the State Treasurer for credit to the Compensation Court Cash Fund; and(3) Commencing with the premium and related retaliatory taxes for the taxable year ending December 31, 2001, and for each taxable year thereafter, all premium and related retaliatory taxes imposed by section 44-150 or 77-908 paid by insurers writing health insurance in this state shall be remitted to the Comprehensive Health Insurance Pool Distributive Fund.Source   Laws 1951, c. 256, § 6, p. 880;   Laws 1986, LB 1114, § 13;   Laws 1987, LB 302, § 8;   Laws 1993, LB 757, § 35;   Laws 1996, LB 693, § 8;   Laws 1998, LB 1120, § 27;  Laws 1999, LB 113, § 3;  Laws 2000, LB 1253, § 44;  Laws 2002, Second Spec. Sess., LB 9, § 4;  Laws 2003, LB 408, § 3;  Laws 2006, LB 1248, § 84;  Laws 2007, LB296, § 702;  Laws 2010, LB698, § 4.