reglab/housing_qa huggingface dataset:
NE Code § 77-1345 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1345 - Agricultural or horticultural lands; special valuation; application.

77-1345.  Agricultural or horticultural lands; special valuation; application.(1) An applicant seeking special valuation under section 77-1344 shall make application to the county assessor on or before June 30 of the first year in which such valuation is requested.(2)(a) The application shall be made upon forms prescribed by the Tax Commissioner and available from the county assessor and shall include such information as may reasonably be required to determine the eligibility of the applicant and the land.(b) The application shall be signed by any one of the following:(i) The applicant;(ii) Any person of legal age duly authorized in writing to sign an application on behalf of the applicant; or(iii) The guardian or conservator of the applicant or the executor or administrator of the applicant's estate.(c) The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record in the county unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney, lease, or other appropriate instrument evidencing the signer's qualification pursuant to subdivision (2)(b) of this section.(3) If the county board of equalization takes action pursuant to section 77-1504 or 77-1507, the applicant may file an application for special valuation within thirty days after the mailing of the valuation notice issued by the county board of equalization pursuant to section 77-1504 or 77-1507.Source   Laws 1974, LB 359, § 3;   Laws 1983, LB 26, § 3;   Laws 1985, LB 271, § 17;   Laws 1997, LB 397, § 16;  Laws 2000, LB 968, § 50;  Laws 2002, LB 994, § 17;  Laws 2004, LB 973, § 27;  Laws 2006, LB 808, § 29;  Laws 2007, LB334, § 73.
NE Code § 77-1346 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1346 - Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

77-1346.  Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.The Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors in determining eligibility for special valuation under section 77-1344 and in determining the special valuation of such land for agricultural or horticultural purposes under section 77-1344.Source   Laws 1974, LB 359, § 4;   Laws 1985, LB 271, § 18;   Laws 1989, LB 361, § 11;   Laws 1995, LB 490, § 135;  Laws 2000, LB 968, § 52;  Laws 2007, LB334, § 74.
NE Code § 77-1347 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1347 - Agricultural or horticultural lands; special valuation; disqualification.

77-1347.  Agricultural or horticultural lands; special valuation; disqualification.Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by:(1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;(2) Except as provided in subsection (2) of section 77-1344, inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village;(3) The land no longer qualifying as agricultural or horticultural land; or(4) For land that consists of five contiguous acres or less, the owner or lessee of the land not being able to provide an Internal Revenue Service Schedule F documenting a profit or loss from farming for two out of the last three years.Source   Laws 1974, LB 359, § 5;   Laws 1983, LB 26, § 4;   Laws 1985, LB 271, § 19;   Laws 1989, LB 361, § 12;  Laws 2000, LB 968, § 53;  Laws 2001, LB 170, § 11;  Laws 2002, LB 994, § 18;  Laws 2005, LB 263, § 12;  Laws 2006, LB 808, § 31;  Laws 2010, LB806, § 1;  Laws 2019, LB185, § 2.
NE Code § 77-1347.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1347.01 - Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.

77-1347.01.  Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.At any time, the county assessor may determine that land no longer qualifies for special valuation pursuant to sections 77-1344 and 77-1347. If land is deemed disqualified, the county assessor shall send a written notice of the determination to the applicant or owner within fifteen days after his or her determination, including the reason for the disqualification. A protest of the county assessor's determination may be filed with the county board of equalization within thirty days after the mailing of the notice. The county board of equalization shall decide the protest within thirty days after the filing of the protest. The county clerk shall, within seven days after the county board of equalization's final decision, mail to the protester written notification of the board's decision. The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the date of the decision. The valuation notice relating to the land subject to the county assessor's disqualification notice shall be sent in accordance with subsection (2) of section 77-1315 and the valuation may be protested pursuant to section 77-1502.Source  Laws 2006, LB 808, § 32;  Laws 2007, LB166, § 7.
NE Code § 77-1349 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1349 - Unconstitutional.

77-1349.  Unconstitutional.Source  Note: Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
NE Code § 77-1350 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1350 - Unconstitutional.

77-1350.  Unconstitutional.Source  Note: Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
NE Code § 77-1351 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1351 - Unconstitutional.

77-1351.  Unconstitutional.Source  Note: Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
NE Code § 77-1352 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1352 - Unconstitutional.

77-1352.  Unconstitutional.Source  Note: Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
NE Code § 77-1353 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1353 - Unconstitutional.

77-1353.  Unconstitutional.Source  Note: Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
NE Code § 77-1354 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1354 - Unconstitutional.

77-1354.  Unconstitutional.Source  Note: Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
NE Code § 77-1356 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1356 - Transferred to section 77-3431.

77-1356.  Transferred to section 77-3431.
NE Code § 77-1363 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1363 - Agricultural and horticultural land; classes and subclasses.

77-1363.  Agricultural and horticultural land; classes and subclasses.Agricultural land and horticultural land shall be divided into classes and subclasses of real property under section 77-103.01, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards, so that the categories reflect uses appropriate for the valuation of such land according to law. Classes shall be inventoried by subclasses of real property based on soil classification standards developed by the Natural Resources Conservation Service of the United States Department of Agriculture as converted into land capability groups by the Property Tax Administrator. Land capability groups shall be Natural Resources Conservation Service specific to the applied use and not all based on a dryland farming criterion. County assessors shall utilize soil surveys from the Natural Resources Conservation Service of the United States Department of Agriculture as directed by the Property Tax Administrator. Nothing in this section shall be construed to limit the classes and subclasses of real property that may be used by county assessors or the Tax Equalization and Review Commission to achieve more uniform and proportionate valuations.Source   Laws 1985, LB 271, § 8;   Laws 1988, LB 1207, § 5;   Laws 1989, LB 361, § 17;   Laws 1991, LB 320, § 9;   Laws 1994, LB 902, § 19;   Laws 1995, LB 490, § 139;   Laws 1997, LB 270, § 81;  Laws 1999, LB 403, § 7;  Laws 2001, LB 170, § 15;  Laws 2004, LB 973, § 30;  Laws 2006, LB 808, § 36;  Laws 2006, LB 1115, § 31;  Laws 2010, LB877, § 3;  Laws 2019, LB372, § 1.  Annotations  A "market area" does not constitute a class or subclass of agricultural land as defined by this section. Bartlett v. Dawes Cty. Bd. of Equal., 259 Neb. 954, 613 N.W.2d 810 (2000). Neb. Const. art. VIII requires uniform and proportionate assessment within the class of agricultural land; agricultural land is then divided into "categories" such as irrigated cropland, dry cropland, and grassland. Schmidt v. Thayer Cty. Bd. of Equal., 10 Neb. App. 10, 624 N.W.2d 63 (2001).
NE Code § 77-1374 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1374 - Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.

77-1374.  Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.Improvements on leased public lands shall be assessed, together with the value of the lease, to the owner of the improvements as real property. On or before March 1, following any construction thereof or any change in the improvements made on or before January 1, the owner of the improvements shall file with the county assessor an assessment application on a form prescribed by the Tax Commissioner. An assessment application shall also be filed with the county assessor at the time a change of ownership occurs, and such assessment application shall be signed by the owner of the improvements. The taxes imposed on the improvements shall be collected in the same manner as in all other cases of collection of taxes on real property.Source   Laws 1903, c. 73, § 35, p. 396;   R.S.1913, § 6320;   C.S.1922, § 5921;   C.S.1929, § 77-1408;   R.S.1943, § 77-1209;   Laws 1963, c. 447, § 1, p. 1471;   Laws 1974, LB 969, § 1;   Laws 1987, LB 508, § 30;   R.S.1943, (1990), § 77-1209;   Laws 1992, LB 1063, § 111;   Laws 1992, Second Spec. Sess., LB 1, § 84;   Laws 1997, LB 270, § 82;  Laws 2007, LB334, § 76;  Laws 2012, LB1106, § 1. Annotations  Cited in background discussion relating to ownership of improvements on school lands. State v. Rosenberger, 187 Neb. 726, 193 N.W.2d 769 (1972). Under facts in this case improvements on Missouri River port and terminal area held to be owned by city of Omaha and not taxable. Sioux City & New Orleans Barge Lines, Inc. v. Board of Equalization of Douglas County, 186 Neb. 690, 185 N.W.2d 866 (1971). Improvements placed on leased public land are assessed to owner of the improvements. Banks v. State, 181 Neb. 106, 147 N.W.2d 132 (1966). Leased public lands means lands belonging to public which have been leased as authorized by law. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955). Property of this description is to be listed in the locality where it is found. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918); Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916). Real and personal property of the state and its governmental subdivisions that is leased to a private party for any purpose other than a public purpose shall be subject to property taxes as if the property were owned by the lessee. Reynolds v. Keith Cty. Bd. of Equal., 18 Neb. App. 616, 790 N.W.2d 455 (2010). Lessee's interest in housing project constructed on land owned by federal government was subject to taxation. Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956).
NE Code § 77-1375 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1375 - Improvements on leased lands; how assessed; apportionment.

77-1375.  Improvements on leased lands; how assessed; apportionment.(1) If improvements on leased land are to be assessed separately to the owner of the improvements, the actual value of the real property shall be determined without regard to the fact that the owner of the improvements is not the owner of the land upon which such improvements have been placed.(2) If the owner of the improvements claims that the value of his or her interest in the real property is reduced by reason of uncertainty in the term of his or her tenancy or because of the prospective termination or expiration of the term, he or she shall serve notice of such claim in writing by mail on the owner of the land before January 1 and shall at the same time serve similar notice on the county assessor, together with his or her affidavit that he or she has served notice on the owner of the land.(3) If the county assessor finds, on the basis of the evidence submitted, that the claim is valid, he or she shall proceed to apportion the total value of the real property between the owner of the improvements and the owner of the land as their respective interests appear.(4) The county assessor shall give notice to the parties of his or her findings by mail on or before June 1.(5) The proportions so established shall continue from year to year unless changed by the county assessor after notice on or before June 1 or a claim is filed by either the owner of the improvements or the owner of the land in accordance with the procedure provided in this section.Source   Laws 1959, c. 365, § 4, p. 1286;   Laws 1979, LB 187, § 199;   Laws 1987, LB 508, § 31;   R.S.1943, (1990), § 77-1209.02;   Laws 1992, LB 1063, § 112;   Laws 1992, Second Spec. Sess., LB 1, § 85;   Laws 1997, LB 270, § 83;  Laws 2012, LB727, § 32.
NE Code § 77-1376 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1376 - Improvements on leased lands; how assessed; notice.

77-1376.  Improvements on leased lands; how assessed; notice.Improvements on leased lands, other than leased public lands, shall be assessed to the owner of the leased lands unless before March 1, following any construction thereof or change in the improvements made on or before January 1, the owner of the leased lands or the lessee thereof files with the county assessor, on a form prescribed by the Tax Commissioner, a request stating that specifically designated improvements on such leased lands are the property of the lessee. The improvements shall be assessed as real property, and the taxes imposed on the improvements shall be collected by levy and sale of the interest of the owner in the same manner as in all other cases of the collection of taxes on real property. When the request is filed by the owner of the leased lands, notice shall be given by the county assessor to the lessee at the address on the request.Source   Laws 1963, c. 434, § 1, p. 1451;   Laws 1985, LB 268, § 27;   Laws 1987, LB 508, § 32;   R.S.1943, (1990), § 77-1209.03;   Laws 1992, LB 1063, § 113;   Laws 1992, Second Spec. Sess., LB 1, § 86;   Laws 1995, LB 490, § 143;   Laws 1997, LB 270, § 84;  Laws 2007, LB334, § 77.
NE Code § 77-1377 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1377 - Statewide file of real property sales; creation; use.

77-1377.  Statewide file of real property sales; creation; use.The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.Source   Laws 1992, LB 734, § 1;   Laws 1995, LB 490, § 144;  Laws 2001, LB 170, § 17.
NE Code § 77-1385 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1385 - Historically significant real property; qualification.

77-1385.  Historically significant real property; qualification.The following real property shall qualify as historically significant real property for purposes of the historic rehabilitation valuation authorized by section 77-1391 pursuant to the authority granted to the Legislature under subdivision (12) of Article VIII, section 2, of the Constitution of Nebraska:(1) Real property individually listed in the National Register of Historic Places;(2) Real property within a district listed in the National Register of Historic Places that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387;(3) Real property individually designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386; and(4) Real property within a district designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386 that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387.Source Laws 2005, LB 66, § 1.
NE Code § 77-1386 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1386 - Historically significant real property; landmark ordinance or resolution; approval.

77-1386.  Historically significant real property; landmark ordinance or resolution; approval.(1) A city, village, or county shall request the State Historic Preservation Officer's approval of any landmark ordinance or resolution which designates individual properties or districts before any such individual properties or historically significant properties within such districts receive historic rehabilitation valuation authorized by section 77-1391. The following documentation shall accompany the request:(a) A copy of the ordinance or resolution for which approval is requested;(b) A list, including the common addresses and common written boundary descriptions of all individual properties and historic districts designated or proposed to be designated under the ordinance or resolution;(c) A description and statement of historical significance for all designated individual properties and historic districts, which includes representative photographic views; and(d) A map indicating the location of individual landmarks and historic districts.(2) Within forty-five days after receipt of the request and documentation, the State Historic Preservation Officer shall approve the ordinance or resolution if the documentation indicates compliance with the criteria for designation of landmarks and historic districts established by the United States Department of the Interior for the inclusion of properties in the National Register of Historic Places, 36 C.F.R. 60, as such regulation existed on January 1, 2005, and if the ordinance or resolution contains provisions for the following:(a) Authorization for historic preservation under section 19-903;(b) A statement of purpose;(c) Establishment of a historic review commission which:(i) Has no fewer than five members;(ii) Has demonstrated expertise in the disciplines of history, architectural history, historic architecture, architecture, community planning, real estate, neighborhood conservation, historic preservation, or related fields;(iii) Has staggered terms of office for members; and(iv) Holds meetings at regular intervals at least four times a year;(d) A process and criteria for designation of landmarks and historic districts that are consistent with those established by the United States Department of the Interior for the inclusion of properties in the National Register of Historic Places, 36 C.F.R. 60, as such regulation existed on January 1, 2005;(e) A definition of actions that merit review by the historic review commission, which shall include demolitions and major alterations;(f) Standards and criteria for review of actions within the jurisdiction of the historic review commission; and(g) Procedural due process, such as notification, a hearing, and an appeal procedure.Source Laws 2005, LB 66, § 2.