reglab/housing_qa huggingface dataset:
NE Code § 77-1387 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1387 - Historically significant real property; application by property owner; approval.

77-1387.  Historically significant real property; application by property owner; approval.(1) A property owner or the legally designated representative of the property owner may submit an application to the State Historic Preservation Officer for a determination of whether the property owner's real property is qualified to receive historic rehabilitation valuation authorized by section 77-1391 on a form prescribed by the State Historic Preservation Officer. The application shall contain at least the following information:(a) The address and location of the property;(b) A map showing the location of the property;(c) Clear, current black and white or color photographs showing principal views of the property;(d) Designation authority, whether under the National Register of Historic Places or a landmark ordinance or resolution; and(e) If it is historically significant and located within a district listed in the National Register of Historic Places or designated under an ordinance or resolution that has been approved by the State Historic Preservation Officer under section 77-1386, the name of the district and a statement describing the contribution of the property to the significance of the district.(2) Within thirty days after the receipt of an application, the State Historic Preservation Officer shall determine whether an individual property is eligible to be listed in the National Register of Historic Places and is therefor eligible for historic rehabilitation valuation. The State Historic Preservation Officer may extend the deadline up to an additional forty-five days if he or she determines that a site inspection is necessary.(3) Within thirty days after the receipt of an application, the State Historic Preservation Officer shall determine whether a property located within a district on the National Register of Historic Places or designated under an ordinance or resolution that has been approved by the State Historic Preservation Officer under section 77-1386 is of historic significance to the district pursuant to the criteria in 36 C.F.R. 67.5, as such regulation existed on January 1, 2005, and inform the applicant of the decision in writing. The State Historic Preservation Officer may extend the deadline up to an additional forty-five days if he or she determines that a site inspection is necessary.(4) Property shall not be eligible for historic rehabilitation valuation if the property has received a final certificate of rehabilitation within the twelve years prior to application.Source Laws 2005, LB 66, § 3.
NE Code § 77-1389 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1389 - Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.

77-1389.  Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.(1) A city, village, or county may receive and recommend approval of applications for preliminary certificates of rehabilitation within its corporate boundaries pursuant to subsection (4) of this section.(2) Prior to exercising authority under subsection (1) of this section, a city, village, or county shall request the approval of the State Historic Preservation Officer. The request shall be accompanied by assurances that the city, village, or county:(a) Enforces laws for the designation of historically significant real property;(b) Has a landmark ordinance or resolution that has been approved under section 77-1386;(c) Maintains a historic review commission which has been approved by the State Historic Preservation Officer;(d) Maintains a system for the survey and inventory of historically significant real property; and(e) Maintains a system for reviewing applications for certifications of rehabilitations substantially the same as that provided in section 77-1388.(3) Within forty-five days after the receipt of the request and the assurances, the State Historic Preservation Officer shall approve the city, village, or county to exercise authority under subsection (1) of this section.(4)(a) The owner of historically significant real property described in section 77-1385 may apply for a preliminary certificate of rehabilitation on a form prescribed by the State Historic Preservation Officer. The application shall be filed with the city, village, or county prior to beginning rehabilitation, and the city, village, or county shall forward the application to the State Historic Preservation Officer with the following information:(i) Certification that the real property is designated pursuant to a landmark ordinance or resolution or is in a district so designated; and(ii) Any comments or recommendations on the application.(b) The State Historic Preservation Officer shall process the application in accordance with subsection (4) of section 77-1388.Source Laws 2005, LB 66, § 5.
NE Code § 77-1390 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1390 - Historically significant real property; final certificate of rehabilitation; issuance.

77-1390.  Historically significant real property; final certificate of rehabilitation; issuance.Upon completion of the rehabilitation the owner shall provide the following information to the State Historic Preservation Officer to obtain a final certificate of rehabilitation:(1) Documentation of the dates on which construction commenced and was completed;(2) Clear, current black and white or color photographs showing the completed rehabilitation work, the appearance of the structure immediately prior to the rehabilitation, and, if possible, the historic appearance of the historically significant real property;(3) A written description of the original condition of the historically significant real property;(4) A written description of the present condition of the historically significant real property; and(5) A written description and, if applicable, final plans and specifications of the rehabilitation.The State Historic Preservation Officer shall issue a final certificate of rehabilitation to the owner if the rehabilitation meets the Standards for Rehabilitation as described in 36 C.F.R. 67.7, as such regulation existed on January 1, 2005, and transmit a copy to the county assessor within seven days after issuance of the certificate to the owner.Source Laws 2005, LB 66, § 6.
NE Code § 77-1391 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1391 - Historically significant real property; valuation.

77-1391.  Historically significant real property; valuation.(1) Commencing January 1, 2006, for all real property for which a final certificate of rehabilitation has been issued, the valuation for purposes of assessment shall be no more than the base-year valuation for eight years following issuance of the final certificate of rehabilitation.(2) For the four years following the expiration of the eight-year period specified in subsection (1) of this section, the valuation for purposes of the assessment shall be as follows:(a) For the first year, the base-year valuation plus twenty-five percent of the difference in the base-year valuation and the current year actual value;(b) For the second year, the base-year valuation plus fifty percent of the difference in the base-year valuation and the current year actual value;(c) For the third year, the base-year valuation plus seventy-five percent of the difference in the base-year valuation and the current year actual value; and(d) For the fourth year, the current year actual value.(3) For purposes of sections 77-1385 to 77-1394, base-year valuation means the assessed valuation of the historically significant real property in the assessment year the preliminary certificate of rehabilitation was issued as certified in subdivision (1)(c) of section 77-1388 or as finally determined if appealed.(4) If, during the eight-year period and the four-year period specified in subsections (1) and (2) of this section, the State Historic Preservation Officer determines that historically significant real property for which a final certificate of rehabilitation has been issued (a) has been the subject of repair, renovation, remodeling, or improvement but not in accordance with the Standards for Rehabilitation as described in 36 C.F.R. 67.7, as such regulation existed on January 1, 2005, (b) is no longer of historical significance to a qualified historic district, or (c) no longer possesses the qualifications for listing in the National Register of Historic Places, he or she shall revoke the final certificate of rehabilitation by written notice to the owner and transmit a copy of the revocation to the county assessor.(5) Upon disqualification of any real property receiving base-year valuation under sections 77-1385 to 77-1394, the county assessor shall change the value of such property to its actual value in the assessment year following the revocation of the final certificate of rehabilitation.Source Laws 2005, LB 66, § 7.
NE Code § 77-1392 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1392 - Historically significant real property; Tax Commissioner; rules and regulations.

77-1392.  Historically significant real property; Tax Commissioner; rules and regulations.The Tax Commissioner may adopt and promulgate rules and regulations regarding the base-year valuation of historically significant real property.Source  Laws 2005, LB 66, § 8;  Laws 2007, LB334, § 78.
NE Code § 77-1393 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1393 - Historically significant real property; State Historic Preservation Officer; rules and regulations.

77-1393.  Historically significant real property; State Historic Preservation Officer; rules and regulations.The State Historic Preservation Officer may adopt and promulgate rules and regulations to carry out sections 77-1385 to 77-1394, including, but not limited to, provisions that:(1) Preclude the issuance of a conditional, preliminary, or final certificate of rehabilitation for any owner-occupied single family residence if thirty percent or more of the dwelling space is new construction outside the existing structure;(2) Specify what costs are eligible to meet the twenty-five percent minimum specified costs and make ineligible those costs attributable to new construction outside the existing structure; and(3) Allow the issuance of a certificate of rehabilitation for a condominium.Source Laws 2005, LB 66, § 9.
NE Code § 77-1394 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1394 - Historically significant real property; protests; procedure; appeal.

77-1394.  Historically significant real property; protests; procedure; appeal.(1) Any decision of the State Historic Preservation Officer under sections 77-1385 to 77-1394 may be protested to the State Historic Preservation Officer within thirty days after the mailing of the written notice. If a protest is not filed, the action of the State Historic Preservation Officer shall be final. If a protest is filed, the State Historic Preservation Officer shall hear the protest within fourteen days after receipt of the protest.(2) The State Historic Preservation Officer, within seven days after his or her final decision, shall mail written notice of his or her final decision to the owner and the county assessor of the county in which the real property is located.(3) Any owner aggrieved by a final decision of the State Historic Preservation Officer may appeal the final decision to the district court within thirty days after mailing of the final decision by the State Historic Preservation Officer. The county assessor may appeal a final decision of the State Historic Preservation Officer to the district court within thirty days after mailing of the final decision by the State Historic Preservation Officer. The thirty-day period for filing such an appeal commences to run from the date of the mailing of the final decision. Upon receiving a copy of the final order on an appeal filed with the district court, the State Historic Preservation Officer shall mail a copy of the final order to the county assessor of the county in which the real property is located.Source Laws 2005, LB 66, § 10.
NE Code § 77-1401 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1401 - Terms, defined.

77-1401.  Terms, defined.For purposes of sections 77-1401 to 77-1409:(1) Account means an achieving a better life experience account established under the program for the purposes of funding future qualified disability expenses of a designated beneficiary;(2) Contracting state means a state without a qualified program which has entered into a contract with a state with a qualified program to provide residents of the contracting state access to a qualified program;(3) Designated administrator means any corporation or other entity whose powers and privileges are provided for in any general or special law, whether for profit or not, designated or retained by the State Treasurer for the purpose of administering, subject to the ongoing supervision of the State Treasurer, all or any portion of the investment, marketing, recordkeeping, administrative, or other functions of the program;(4) Designated beneficiary means the individual with a disability named as the beneficiary of an account;(5) Individual with a disability means an individual who is an eligible individual as defined under section 529A;(6) Program means the qualified program established by the State Treasurer as provided in section 77-1402 and administered by the State Treasurer and, to the extent so delegated or contracted by the State Treasurer, one or more designated administrators;(7) Qualified disability expenses means any expenses related to the blindness or disability of the individual with a disability which are made for the benefit of an individual who is the designated beneficiary, including education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention, and wellness, financial management and administrative services, legal fees, expenses for oversight and monitoring, and funeral and burial expenses; and other expenses which are approved under regulations promulgated under section 529A;(8) Qualified program means a qualified ABLE program as defined under section 529A; and(9) Section 529A means section 529A of the Internal Revenue Code of 1986, as amended, and any regulations promulgated thereunder.Source Laws 2015, LB591, § 1.
NE Code § 77-1402 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1402 - State Treasurer; establish achieving a better life program or contract with another state.

77-1402.  State Treasurer; establish achieving a better life program or contract with another state.(1) For purposes of administering accounts established to encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities, the State Treasurer shall either establish the achieving a better life experience program as provided in sections 77-1403 to 77-1409 or contract with another state with a qualified program. The State Treasurer may enter into a contract with any contracting state to allow any resident of the contracting state to participate in the program established by the State Treasurer. Money from the Treasury Management Cash Fund may be appropriated for a program pursuant to section 77-1407 and to contract with another state with a qualified program under this section.(2) Under a qualified program, one or more persons may make contributions to an account to meet the qualified disability expenses of the designated beneficiary of the account.(3) If the State Treasurer establishes the program as authorized in this section, sections 77-1403 to 77-1409 apply.Source Laws 2015, LB591, § 2.
NE Code § 77-1403 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1403 - Account owner; designated beneficiary; death of designated beneficiary; transfer of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.

77-1403.  Account owner; designated beneficiary; death of designated beneficiary; transfer of account balances; notice regarding potential tax consequences; state claim or recovery; when prohibited.(1) Unless otherwise permitted under section 529A, the owner of an account shall be the designated beneficiary of the account, except that if the designated beneficiary of the account is a minor or has a custodian or other fiduciary appointed for the purposes of managing such beneficiary's financial affairs, a custodian or fiduciary for such designated beneficiary may serve as the account owner if such form of ownership is permitted or not prohibited under section 529A.(2) Unless otherwise permitted under section 529A, the designated beneficiary of an account shall be a resident of the state or of a contracting state. The State Treasurer shall determine residency of Nebraska residents for such purpose in such manner as may be required or permissible under section 529A or, in the absence of any guidance under section 529A, by such other means as the State Treasurer shall consider advisable for purposes of satisfying the requirements of section 529A.(3) To the extent permitted by federal law, upon the death of a designated beneficiary of an account, the owner of the account or the personal representative of the designated beneficiary may have the balance of the account transferred to another account under the program specified by the owner of the account, the designated beneficiary, or the estate of the designated beneficiary.(4) At the time an account is established under the program and prior to any transfer pursuant to subsection (3) of this section, the State Treasurer shall notify the owner of the account, the designated beneficiary, and the estate of the designated beneficiary, if applicable, of the potential tax consequences of transferring funds pursuant to subsection (3) of this section.(5) Upon the death of a designated beneficiary and after the Department of Health and Human Services has received approval from the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services:(a) The state shall not seek recovery of any amount remaining in the account of the designated beneficiary for any amount of medical assistance received by the designated beneficiary or his or her spouse or dependent under the medical assistance program pursuant to the Medical Assistance Act after the establishment of the account; and(b) The state shall not file a claim for the payment under subdivision (f) of section 529A of the Internal Revenue Code, as amended.Source  Laws 2015, LB591, § 3;  Laws 2020, LB705, § 1.  Cross References  Medical Assistance Act, see section 68-901.
NE Code § 77-1404 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1404 - Contributions.

77-1404.  Contributions.Any person may make contributions to an account to meet the qualified disability expenses of the designated beneficiary of the account if the account and contributions meet the other requirements of sections 77-1403 to 77-1409 and the rules and regulations adopted and promulgated by the State Treasurer.Source Laws 2015, LB591, § 4.
NE Code § 77-1405 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1405 - Qualified program.

77-1405.  Qualified program.The State Treasurer and, to the extent required by the terms of such designation, any designated administrator shall operate the program so that it constitutes a qualified program in compliance with the requirements of section 529A.Source Laws 2015, LB591, § 5.
NE Code § 77-1406 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1406 - Investment options; state investment officer; fiduciary responsibility.

77-1406.  Investment options; state investment officer; fiduciary responsibility.The State Treasurer and any designated administrator shall provide investment options for the investment of amounts contributed to an account, except that the state investment officer shall have fiduciary responsibility to make all decisions regarding the investment of the money in the expense fund and program fund created in section 77-1407 and any money credited to the Treasury Management Cash Fund for administrative expenses of the program, including the selection of all investment options and the approval of all fees and other costs charged to trust assets except costs for administration, operation, and maintenance of the trust as appropriated by the Legislature, pursuant to the directions, guidelines, and policies established by the Nebraska Investment Council. The State Treasurer shall not adopt and promulgate rules and regulations that in any way interfere with the fiduciary responsibility of the state investment officer to make all decisions regarding the investment of money in the expense fund and program fund or money of the program credited to the Treasury Management Cash Fund. The Nebraska Investment Council may adopt and promulgate rules and regulations to provide for the prudent investment of the assets of the program. The council or its designee also has the authority to select and enter into agreements with individuals and entities to provide investment advice and management of the assets held by the program, establish investment guidelines, objectives, and performance standards with respect to the assets held by the program, and approve any fees, commissions, and expenses, which directly or indirectly affect the return on assets.Source Laws 2015, LB591, § 6.
NE Code § 77-1408 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1408 - Annual audited financial report; supplemental information.

77-1408.  Annual audited financial report; supplemental information.(1) The State Treasurer shall submit an annual audited financial report, prepared in accordance with generally accepted accounting principles, on the operations of the program by November 1 to the Governor and the Legislature. The report submitted to the Legislature shall be submitted electronically. The State Treasurer shall cause the audit to be made either by the Auditor of Public Accounts or by an independent certified public accountant designated by the State Treasurer, and the audit shall include direct and indirect costs attributable to the use of outside consultants, independent contractors, and any other persons who are not state employees.(2) The annual audit shall be supplemented by all of the following information prepared by the State Treasurer:(a) Any related studies or evaluations prepared in the preceding year;(b) A summary of the benefits provided by the program, including the number of designated beneficiaries in the program; and(c) Any other information which is relevant in order to make a full, fair, and effective disclosure of the operations of the program, including the investment performance of the funds.Source Laws 2015, LB591, § 8.
NE Code § 77-1409 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1409 - State Treasurer; rules and regulations; powers.

77-1409.  State Treasurer; rules and regulations; powers.The State Treasurer may adopt and promulgate rules and regulations, enter into contracts and agreements, charge fees and expenses to the funds held under the program or to persons establishing or owning accounts, make reports, retain designated administrators, employees, experts, and consultants, and do all other things necessary or convenient to implement sections 77-1401 to 77-1409.Source Laws 2015, LB591, § 9.