reglab/housing_qa huggingface dataset:
NE Code § 77-1318 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1318 - Real property taxes; back interest and penalties; when; appeal.

77-1318.  Real property taxes; back interest and penalties; when; appeal.All taxes charged under section 77-1317 shall be exempt from any back interest or penalty and shall be collected in the same manner as other taxes levied upon real estate, except for taxes charged on improvements to real property made after September 1, 1980. Interest at the rate provided in section 77-207 and the following penalties and interest on penalties for late reporting or failure to report such improvements pursuant to section 77-1318.01 shall be collected in the same manner as other taxes levied upon real property. The penalty for late reporting or failure to report improvements made to real property after September 1, 1980, shall be as follows: (1) A penalty of twelve percent of the tax due on the improvements for each taxing period for improvements voluntarily filed or reported after March 19 has passed, except beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, after March 25 has passed; and (2) a penalty of twenty percent of the tax due on improvements for each taxing period for improvements not voluntarily reported for taxation purposes after March 19 has passed, except beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, after March 25 has passed. Interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be assessed upon such penalty from the date of delinquency of the tax until paid. No penalty excluding interest shall be charged in excess of one thousand dollars per year. For purposes of this section, improvement shall mean any new construction of or change to an item of real property as defined in section 77-103.Any additional taxes, penalties, or interest on penalties imposed pursuant to this section may be appealed in the same manner as appeals are made under section 77-1233.06.Source   Laws 1903, c. 73, § 119, p. 428;   R.S.1913, § 6434;   C.S.1922, § 5969;   C.S.1929, § 77-1615;   R.S.1943, § 77-1318;   Laws 1980, LB 689, § 2;   Laws 1984, LB 835, § 7;   Laws 1987, LB 508, § 43;   Laws 1990, LB 821, § 51;   Laws 1997, LB 270, § 72;  Laws 1999, LB 194, § 20;  Laws 2004, LB 973, § 23;  Laws 2011, LB384, § 13.
NE Code § 77-1318.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1318.01 - Improvements to real property; information statement filed with county assessor; forms; contents.

77-1318.01.  Improvements to real property; information statement filed with county assessor; forms; contents.(1) In order that improvements to real property are properly assessed for property tax purposes, no building amounting to a value of two thousand five hundred dollars or more shall hereafter be erected, or structurally altered or repaired, and no electrical, heating, plumbing, or other installation or connection, or other improvement to real property, amounting to a value of two thousand five hundred dollars or more, shall hereafter be made until an information statement has been filed with the county assessor in the county in which the improvement is to be made. Common carriers and public utilities regulated either by the State of Nebraska or the federal government, or owned, operated, or leased by a political subdivision thereof, shall not be required to file an information statement for the structural alteration, or repair of a building, or for the electrical, heating, plumbing, or other installation or connection, or other improvement to real property owned by it or pursuant to a contract or a service agreement. Any building permit required and issued by a county or municipal officer shall fulfill the requirements of this section if it contains the information required by this section and if a copy is provided to the county assessor by the officer.(2) If the county or municipality does not require a permit under its zoning laws, the information statement shall be filed with the county assessor. The form for the information statement shall be provided by the county assessor and shall be filed on or before December 31 of the year of construction, repair, alteration, or improvement.(3) The information statement shall show the following: (a) Name and address of the owner of the property; (b) name and address of the applicant, if different than owner; (c) name of prime contractor for the project, if there is one; (d) location of the property, size, nature, intended use, and approximate material cost of the improvement; and (e) the estimated period of construction.Source   Laws 1969, c. 624, § 1, p. 2522;   Laws 1997, LB 270, § 73;  Laws 2002, LB 994, § 13.
NE Code § 77-1320.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1320.04 - Transferred to section 77-412.01.

77-1320.04.  Transferred to section 77-412.01.
NE Code § 77-1322 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1322 - Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.

77-1322.  Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.The governing body of all cities, including cities which have adopted or which hereafter adopt a home rule charter under and pursuant to sections 2 to 5, inclusive, of Article XI of the Constitution of this state, villages, public corporations, and political subdivisions of the State of Nebraska, sitting as a board of equalization and assessment shall have power in all cases where special assessments heretofore made or which may hereafter be made for any purpose have been or may be declared void or invalid, for want of adequate notice, to reassess and relevy a new assessment equal to the special benefits and not exceeding the cost of the improvement for which the assessment was made upon the property originally assessed, and such reassessment and relevy shall be made substantially in the manner provided for making original assessments of like nature, and when so made shall constitute a lien upon the property prior and superior to all other liens except liens for taxes or other special assessments, and taxes so reassessed shall be enforced and collected as other special taxes; and in making such reassessment the governing body sitting as a board of equalization and assessment shall take into consideration payments, if any, made on behalf of the property reassessed, under such prior void assessment; and if such prior payments exceed the special assessment on the given property as finally determined, the excess, with lawful interest thereon, shall be refunded to the party paying the same.Source  Laws 1957, c. 332, § 1, p. 1165.
NE Code § 77-1323 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1323 - Public improvement; furnishing labor or material; certificate that equipment has been assessed.

77-1323.  Public improvement; furnishing labor or material; certificate that equipment has been assessed.Every person, partnership, limited liability company, association, or corporation furnishing labor or material in the repair, alteration, improvement, erection, or construction of any public improvement shall furnish a certified statement to be attached to the contract that all equipment to be used on the project, except that acquired since the assessment date, has been assessed for taxation for the current year, giving the county where assessed.Source   Laws 1963, c. 436, § 1, p. 1453;   Laws 1993, LB 121, § 496.
NE Code § 77-1324 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1324 - Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.

77-1324.  Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.Any person, partnership, limited liability company, association, or corporation falsifying any statement required by section 77-1323 shall be guilty of a Class IV misdemeanor.Source   Laws 1963, c. 436, § 2, p. 1453;   Laws 1977, LB 39, § 223;   Laws 1993, LB 121, § 497.
NE Code § 77-1329 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1329 - Tax maps; county assessor; maintain.

77-1329.  Tax maps; county assessor; maintain.The Property Tax Administrator shall require each county assessor to maintain tax maps in accordance with standards specified by the Property Tax Administrator. Whenever necessary to correct mapping deficiencies, the Property Tax Administrator shall install standard maps or approve mapping plans and supervise map production. The Property Tax Administrator may require the county to reimburse the state for tax maps installed.Source   Laws 1969, c. 622, § 5, p. 2514;   Laws 1995, LB 490, § 125.
NE Code § 77-1331 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1331 - Property Tax Administrator; tax records; duties.

77-1331.  Property Tax Administrator; tax records; duties.Pursuant to rules and regulations, the Property Tax Administrator shall, on or before July 1, 2007, develop, maintain, and enforce a uniform statewide structure for record identification codes, property record cards, property record files, and other administrative reports required for the administration of the property assessment process. The Property Tax Administrator shall not require the use of specific computer software or hardware if an existing system produces data and reports in compliance with the rules and regulations of the Tax Commissioner.Source   Laws 1969, c. 622, § 7, p. 2514;   Laws 1971, LB 155, § 1;   Laws 1995, LB 490, § 127;  Laws 2000, LB 968, § 46;  Laws 2005, LB 263, § 10;  Laws 2007, LB334, § 67.
NE Code § 77-1332 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1332 - Appraisal of commercial or industrial property; Property Tax Administrator; powers.

77-1332.  Appraisal of commercial or industrial property; Property Tax Administrator; powers.Whenever a county by or pursuant to action of its county board requests the Property Tax Administrator to provide engineering, professional, or technical services for the appraisal of major commercial or industrial properties, the Property Tax Administrator may, within his or her available resources, provide such services. The county shall pay to the Property Tax Administrator the actual cost of such services.Source   Laws 1969, c. 622, § 8, p. 2514;   Laws 1995, LB 490, § 128;  Laws 2000, LB 968, § 47.
NE Code § 77-1334 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1334 - Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.

77-1334.  Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.The Property Tax Administrator may make such inspections, investigations, and studies as may be necessary for the adequate administration of his or her responsibilities pursuant to the provisions of sections 77-701 to 77-706 and 77-1327 to 77-1342. Such inspections, investigations, and studies may be made in cooperation with other state agencies, and, in connection therewith, the Property Tax Administrator may utilize reports and data of other state agencies.Source   Laws 1969, c. 622, § 10, p. 2515;   Laws 1995, LB 490, § 130;  Laws 1999, LB 36, § 31;  Laws 2007, LB334, § 69.
NE Code § 77-1335 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1335 - Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.

77-1335.  Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.Upon the discovery of any error affecting the value of property valued by the Property Tax Administrator, within three years after the date value was certified to any county or three years after the date tax was distributed to any county, the Property Tax Administrator may recertify such value or redistribute such tax to the affected county.Source Laws 2015, LB260, § 1.
NE Code § 77-1337 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1337 - Transferred to section 77-429.

77-1337.  Transferred to section 77-429.
NE Code § 77-1338 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1338 - Values established; effect.

77-1338.  Values established; effect.The county and all political subdivisions within the county shall be bound by the values established by the county assessor and equalized by the county board of equalization and the Tax Equalization and Review Commission for all property subject to its taxing power.Source   Laws 1969, c. 622, § 14, p. 2517;   Laws 1979, LB 187, § 208;   Laws 1992, LB 1063, § 122;   Laws 1992, Second Spec. Sess., LB 1, § 95;   Laws 1994, LB 902, § 17;   Laws 1997, LB 397, § 15;  Laws 2005, LB 261, § 4.
NE Code § 77-1339 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1339 - Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.

77-1339.  Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.(1) Any two or more counties may enter into an agreement for joint or cooperative performance of the assessment function.(2) Such agreement shall provide for:(a) The division, merger, or consolidation of administrative functions between or among the parties, or the performance thereof by one county on behalf of all the parties;(b) The financing of the joint or cooperative undertaking;(c) The rights and responsibilities of the parties with respect to the direction and supervision of work to be performed under the agreement;(d) The duration of the agreement and procedures for amendment or termination thereof; and(e) Any other necessary or appropriate matters.(3) The agreement may provide for the suspension of the powers and duties of the office of county assessor in any one or more of the parties.(4) Unless the agreement provides for the performance of the assessment function by the assessor of one county for and on behalf of all other counties party thereto, the agreement shall prescribe the manner of electing the assessor, and the employees of the office, who shall serve pursuant to the agreement. Each county party to the agreement shall be represented in the procedure for choosing such assessor. No person shall be appointed assessor pursuant to an agreement who could not be so appointed for a single county. Except to the extent made necessary by the multicounty character of the assessment agency, qualifications for employment as assessor or in the assessment agency and terms and conditions of work shall be similar to those for the personnel of a single county assessment agency. Any county may include in any one or more of its employee benefit programs an assessor serving pursuant to an agreement made under this section and the employees of the assessment agency. As nearly as practicable, such inclusion shall be on the same basis as for similar employees of a single county only. An agreement providing for the joint or cooperative performance of the assessment function may provide for such assessor and employee coverage in county employee benefit programs.(5) No agreement made pursuant to the provisions of this section shall take effect until it has been approved in writing by the Tax Commissioner.(6) Copies of any agreement made pursuant to the provisions of this section, and of any amendment thereto, shall be filed in the office of the Tax Commissioner and county board of the counties involved.Source   Laws 1969, c. 622, § 15, p. 2517;   Laws 1995, LB 490, § 132;  Laws 2007, LB334, § 70;  Laws 2009, LB121, § 5.
NE Code § 77-1342 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1342 - Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

77-1342.  Department of Revenue Property Assessment Division Cash Fund; created; use; investment.There is hereby created a fund to be known as the Department of Revenue Property Assessment Division Cash Fund to which shall be credited all money received by the Department of Revenue for services performed for county and multicounty assessment districts, for charges for publications, manuals, and lists, as an assessor's examination fee authorized by section 77-421, and under the provisions of sections 60-3,202, 77-684, and 77-1250. The fund shall be used to carry out any duties and responsibilities of the department, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. The county or multicounty assessment district shall be billed by the department for services rendered. Reimbursements to the department shall be credited to the Department of Revenue Property Assessment Division Cash Fund, and expenditures therefrom shall be made only when such funds are available. The department shall only bill for the actual amount expended in performing the service.The fund shall not, at the close of each year, be lapsed to the General Fund. Any money in the Department of Revenue Property Assessment Division Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Source   Laws 1969, c. 622, § 18, p. 2519;   Laws 1971, LB 53, § 8;   Laws 1971, LB 158, § 1;   Laws 1973, LB 132, § 4;   Laws 1985, LB 273, § 38;   Laws 1989, Spec. Sess., LB 7, § 8;   Laws 1992, LB 1063, § 123;   Laws 1992, Second Spec. Sess., LB 1, § 96;   Laws 1994, LB 1066, § 82;   Laws 1995, LB 490, § 134;   Laws 1997, LB 270, § 75;   Laws 1997, LB 271, § 50;  Laws 1999, LB 36, § 32;  Laws 2001, LB 170, § 8;  Laws 2002, LB 1310, § 9;  Laws 2003, LB 563, § 42;  Laws 2005, LB 274, § 272;  Laws 2007, LB334, § 72;  Laws 2009, LB121, § 7;  Laws 2009, First Spec. Sess., LB3, § 55;  Laws 2015, LB261, § 8.  Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-1343 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1343 - Agricultural or horticultural land; terms, defined.

77-1343.  Agricultural or horticultural land; terms, defined.The purpose of sections 77-1343 to 77-1347.01 is to provide a special valuation for qualified agricultural or horticultural land so that the current assessed valuation of the land for property tax purposes is the value that the land would have without regard to the value the land would have for other purposes or uses. For purposes of sections 77-1343 to 77-1347.01:(1) Agricultural or horticultural land means that land as defined in section 77-1359;(2) Applicant means an owner or lessee;(3) Lessee means a person leasing agricultural or horticultural land from a state or governmental subdivision which is an owner that is subject to taxation under section 77-202.11;(4) Owner means an owner of record of agricultural or horticultural land or the purchaser of agricultural or horticultural land under a contract for sale; and(5) Special valuation means the value that the land would have for agricultural or horticultural purposes or uses without regard to the actual value the land would have for other purposes or uses.Source   Laws 1974, LB 359, § 1;   Laws 1983, LB 26, § 1;   Laws 1985, LB 271, § 15;   Laws 1989, LB 361, § 9;  Laws 2000, LB 968, § 48;  Laws 2001, LB 170, § 9;  Laws 2002, LB 994, § 16;  Laws 2004, LB 973, § 25;  Laws 2006, LB 808, § 27;  Laws 2009, LB166, § 9. Annotations  The county assessor's valuation of homesite acres was not arbitrary, capricious, or unreasonable, where the valuation was based on the sale of similarly sized parcels within the same market and where sufficient differences justified the $14,000 difference in valuation from another nearby property. Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166, 903 N.W.2d 35 (2017). The county assessor's valuation of wasteland was not arbitrary, capricious, or unreasonable, where the valuation was based on a market analysis of arm's-length sales of property sold, subject to certain probable and legal agricultural purposes and uses. Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166, 903 N.W.2d 35 (2017). The special valuation statutes were enacted because of the economic impact that urban development and other nonagricultural development have on neighboring agricultural and horticultural land. Special valuation protects persons engaged in agricultural endeavors from excessive tax burdens that might force them to discontinue those endeavors. Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166, 903 N.W.2d 35 (2017).
NE Code § 77-1344 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1344 - Agricultural or horticultural land; special valuation; when applicable.

77-1344.  Agricultural or horticultural land; special valuation; when applicable.(1) Agricultural or horticultural land which has an actual value as defined in section 77-112 reflecting purposes or uses other than agricultural or horticultural purposes or uses shall be assessed as provided in subsection (3) of section 77-201 if the land meets the qualifications of this subsection and an application for such special valuation is filed and approved pursuant to section 77-1345. In order for the land to qualify for special valuation, all of the following criteria shall be met: (a) The land must be located outside the corporate boundaries of any sanitary and improvement district, city, or village except as provided in subsection (2) of this section; and (b) the land must be agricultural or horticultural land. If the land consists of five contiguous acres or less, the owner or lessee of the land must also provide an Internal Revenue Service Schedule F documenting a profit or loss from farming for two out of the last three years in order for such land to qualify for special valuation.(2) Special valuation may be applicable to agricultural or horticultural land included within the corporate boundaries of a city or village if:(a) The land is subject to a conservation or preservation easement as provided in the Conservation and Preservation Easements Act and the governing body of the city or village approves the agreement creating the easement;(b) The land is subject to air installation compatible use zone regulations; or(c) The land is within a flood plain.(3) The eligibility of land for the special valuation provisions of this section shall be determined each year as of January 1. If the land so qualified becomes disqualified on or before December 31 of that year, it shall continue to receive the special valuation until January 1 of the year following.(4) The special valuation placed on such land by the county assessor under this section shall be subject to equalization by the county board of equalization and the Tax Equalization and Review Commission.Source   Laws 1974, LB 359, § 2;   Laws 1983, LB 26, § 2;   Laws 1985, LB 271, § 16;   Laws 1989, LB 361, § 10;   Laws 1991, LB 320, § 5;   Laws 1996, LB 934, § 2;   Laws 1996, LB 1039, § 1;   Laws 1997, LB 270, § 76;   Laws 1998, LB 611, § 3;  Laws 2000, LB 968, § 49;  Laws 2001, LB 170, § 10;  Laws 2004, LB 973, § 26;  Laws 2005, LB 261, § 5;  Laws 2006, LB 808, § 28;  Laws 2007, LB166, § 6;  Laws 2009, LB166, § 10;  Laws 2019, LB185, § 1;  Laws 2021, LB9, § 2.   Effective Date: May 6, 2021  Cross References  Conservation and Preservation Easements Act, see section 76-2,118.