reglab/housing_qa huggingface dataset:
NE Code § 77-123 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-123 - Omitted property, defined.

77-123.  Omitted property, defined.Omitted property means, for the current tax year, (1) any taxable real property that was not assessed on March 19, 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, any taxable real property that was not assessed on March 25, and (2) any taxable tangible personal property that was not assessed on May 1. Omitted property also means any taxable real or tangible personal property that was not assessed for any prior tax year. Omitted property does not include property exempt under subdivisions (1)(a) through (d) of section 77-202, listing errors of an item of property on the assessment roll of the county assessor, or clerical errors as defined in section 77-128.Source   Laws 1997, LB 270, § 6;   Laws 1998, LB 1104, § 5;  Laws 1999, LB 194, § 6;  Laws 1999, LB 271, § 3;  Laws 2004, LB 973, § 5;  Laws 2011, LB384, § 2.
NE Code § 77-124 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-124 - Undervalued and overvalued property, defined.

77-124.  Undervalued and overvalued property, defined.Undervalued and overvalued property means any taxable real property that is assessed by the county assessor but has a taxable value lower or higher than other taxable property with which it is required to be equalized.Source  Laws 1997, LB 270, § 7.
NE Code § 77-125 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-125 - Tax situs, defined.

77-125.  Tax situs, defined.Tax situs means the tax district wherein taxable real property is located or taxable tangible personal property is located for fifty percent or more of the calendar year. Taxable tangible personal property of a business shall be assessed at the location of the business unless the property has acquired tax situs elsewhere.Source   Laws 1997, LB 270, § 8;  Laws 1999, LB 194, § 9.
NE Code § 77-126 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-126 - Assessment, defined.

77-126.  Assessment, defined.Assessment means the act of listing the description of all real property and taxable tangible personal property, determining its taxability, determining its taxable value, and placing it on the assessment roll.Source   Laws 1997, LB 270, § 9;  Laws 2003, LB 292, § 6.
NE Code § 77-127 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-127 - Tax district, defined.

77-127.  Tax district, defined.Tax district means an area within a county in which all of the taxable property is subject to property taxes at the same consolidated property tax rate.Source  Laws 1997, LB 270, § 10.
NE Code § 77-128 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-128 - Clerical error, defined.

77-128.  Clerical error, defined.Clerical error means transposition of numbers, mathematical error, computer malfunction causing programming and printing errors, data entry error, items of real property other than land identified on the wrong parcel, incorrect ownership, or certification of an incorrect valuation to political subdivisions.Source Laws 1999, LB 194, § 7.
NE Code § 77-129 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-129 - Assessment roll, defined.

77-129.  Assessment roll, defined.Assessment roll means a complete and verified list of all real property and the taxable tangible personal property in a county and the associated assessments as defined in section 77-126. The assessment roll is described in section 77-1303.Source  Laws 1999, LB 194, § 8;  Laws 2003, LB 292, § 7.
NE Code § 77-130 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-130 - Taxing official, defined.

77-130.  Taxing official, defined.Taxing official means any federal, state, or local government officer or employee who is charged with the duty of auditing, assessing, equalizing, levying, computing, and collecting taxes.Source Laws 2000, LB 968, § 25.
NE Code § 77-131 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-131 - Taxable value, defined.

77-131.  Taxable value, defined.Taxable value shall be as described in section 77-201 and shall have the same meaning as assessed value.Source Laws 2003, LB 292, § 8.
NE Code § 77-132 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-132 - Parcel, defined.

77-132.  Parcel, defined.(1) Parcel means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. Parcel also means an improvement on leased land.(2) If all or several lots in the same block are owned by the same person and are contained in the same subdivision and the same tax district, they may be included in one parcel.(3) If two or more vacant or unimproved lots in the same subdivision and the same tax district are owned by the same person and are held for sale or resale, such lots shall be included in one parcel if elected to be treated as one parcel by the owner. Such election shall be made annually by filing an application with the county assessor by December 31.(4) For purposes of this section, subdivision means the common overall plan or approved preliminary plat.Source  Laws 2005, LB 263, § 3;  Laws 2014, LB191, § 14. Annotations This section does not violate Neb. Const. art. VIII, sec. 1. Agena v. Lancaster Cty. Bd. of Equal., 276 Neb. 851, 758 N.W.2d 363 (2008).
NE Code § 77-202.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.02 - Property taxable; exempt status; application; hearing; procedure.

77-202.02.  Property taxable; exempt status; application; hearing; procedure.The county board of equalization, between February 1 and June 1 after a hearing on ten days' notice to the applicant and the publication of notice as provided in section 77-202.01, and after considering the recommendation of the county assessor and any other information it may obtain from public testimony, shall grant or withhold tax exemption for the real property or tangible personal property on the basis of law and of regulations promulgated by the Tax Commissioner.For applications accepted after approval of a waiver pursuant to section 77-202.01, the county board of equalization shall hear and certify its decision on or before August 15.Source   Laws 1963, c. 441, § 2, p. 1460;   Laws 1969, c. 640, § 1, p. 2553;   Laws 1980, LB 688, § 2;   Laws 1995, LB 490, § 29;   Laws 1997, LB 270, § 13;   Laws 1997, LB 271, § 41;  Laws 2000, LB 968, § 27;  Laws 2003, LB 292, § 9;  Laws 2005, LB 263, § 4;  Laws 2007, LB334, § 16. Annotations  The county assessor may recommend taxable or exempt status under section 77-202.01, but may not appeal from ruling of board of equalization. Bemis v. Board of Equalization of Douglas County, 197 Neb. 175, 247 N.W.2d 447 (1976). A county board of equalization must give an applicant 10 days' notice before a hearing is held on the application. Washington Cty. Bd. of Equal. v. Rushmore Borglum, 11 Neb. App. 377, 650 N.W.2d 504 (2002).
NE Code § 77-202.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.05 - Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.

77-202.05.  Property taxable; exempt status; Tax Commissioner; forms; prescribe; contents.The Tax Commissioner shall prescribe forms for distribution to the county assessors on which persons, corporations, and organizations may apply for tax-exempt status for real or tangible personal property. The forms shall include the following information:(1) Name of owner or owners of the property, and if a corporation, the names of the officers and directors, and place of incorporation;(2) Legal description of real property and a general description as to class and use of all tangible personal property;(3) The precise statutory provision under which exempt status for such property is claimed; and(4) An estimated valuation for the property.Source   Laws 1963, c. 441, § 5, p. 1461;   Laws 1969, c. 643, § 1, p. 2557;   Laws 1995, LB 490, § 32;   Laws 1997, LB 271, § 44;  Laws 2000, LB 968, § 30;  Laws 2007, LB334, § 19;  Laws 2021, LB521, § 2.   Effective Date: August 28, 2021
NE Code § 77-202.09 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.09 - Cemetery organization; exemption; application; procedure; late filing.

77-202.09.  Cemetery organization; exemption; application; procedure; late filing.Any cemetery organization seeking a tax exemption for any real property used to maintain areas set apart for the interment of human dead shall apply for exemption to the county assessor on forms prescribed by the Tax Commissioner. An application for a tax exemption shall be made on or before December 31 of the year preceding the year for which the exemption is sought. The county assessor shall examine the application and recommend either taxable or exempt to the county board of equalization on or before March 1 following. If a cemetery organization seeks a tax exemption for any real or tangible personal property acquired for or converted to exempt use on or after January 1, the organization shall make application for exemption on or before July 1. The procedure for reviewing the application shall be the same as for other exemptions pursuant to subdivisions (1)(c) and (d) of section 77-202. Any cemetery organization which fails to file on or before December 31 for exemption may apply on or before June 30 pursuant to subsection (2) of section 77-202.01, and the penalty and procedures specified in section 77-202.01 shall apply.Source   Laws 1997, LB 270, § 16;  Laws 1999, LB 271, § 7;  Laws 2007, LB334, § 20;  Laws 2010, LB708, § 2;  Laws 2021, LB63, § 2.   Effective Date: August 28, 2021
NE Code § 77-202.10 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.10 - Cemetery organization; period of exemption; annual review.

77-202.10.  Cemetery organization; period of exemption; annual review.Any real property exemption granted to a cemetery organization shall remain in effect without reapplication unless disqualified by change of ownership or use. On or before August 1 the county assessor shall annually make a review of the ownership and use of all cemetery real property and report such review to the county board of equalization.Source  Laws 1997, LB 270, § 17.
NE Code § 77-202.12 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.12 - Public property; taxation status; county assessor; duties; appeal.

77-202.12.  Public property; taxation status; county assessor; duties; appeal.(1) On or before March 1, the county assessor shall send notice to the state or to any governmental subdivision if it has property not being used for a public purpose upon which a payment in lieu of taxes is not made. Such notice shall inform the state or governmental subdivision that the property will be subject to taxation for property tax purposes. The written notice shall contain the legal description of the property and be given by first-class mail addressed to the state's or governmental subdivision's last-known address. If the property is leased by the state or the governmental subdivision to another entity and the lessor does not intend to pay the taxes for the lessee as allowed under subsection (4) of section 77-202.11, the lessor shall immediately forward the notice to the lessee.(2) The state, governmental subdivision, or lessee may protest the determination of the county assessor that the property is not used for a public purpose to the county board of equalization on or before April 1. The county board of equalization shall issue its decision on the protest on or before May 1.(3) The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission on or before June 1. The Tax Commissioner in his or her discretion may intervene in an appeal pursuant to this section within thirty days after notice by the Tax Equalization and Review Commission that an appeal has been filed pursuant to this section.Source  Laws 1999, LB 271, § 9;  Laws 2000, LB 968, § 32;  Laws 2005, LB 263, § 5;  Laws 2007, LB334, § 21;  Laws 2011, LB384, § 4. Annotations  Where the lessees of public property were not sent notice pursuant to this section or section 77-202.11 and were not parties to the proceedings before the board of equalization or the Tax Equalization and Review Commission, the Tax Equalization and Review Commission lacked jurisdiction to decide whether property taxes could be assessed against the lessees. Conroy v. Keith Cty. Bd. of Equal., 288 Neb. 196, 846 N.W.2d 634 (2014). Where the parties availed themselves of the procedure in this section and the issue to be decided by the board of equalization was whether the relevant parcels were used for a public purpose, the appeal to the Tax Equalization and Review Commission was governed by the June 1 deadline in this section. Conroy v. Keith Cty. Bd. of Equal., 288 Neb. 196, 846 N.W.2d 634 (2014).
NE Code § 77-202.23 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.23 - Disabled or blind honorably discharged veteran; terms, defined.

77-202.23.  Disabled or blind honorably discharged veteran; terms, defined.As used in sections 77-202.23 and 77-202.24, unless the context otherwise requires:(1) Disabled person shall mean a veteran who has lost the use of or has undergone amputation of two or more extremities or has undergone amputation of one or more extremities and has lost the use of one or more extremities; and(2) Blind shall mean a veteran whose sight is so defective as to seriously limit his ability to engage in the ordinary vocations and activities of life.Source   Laws 1971, LB 990, § 1;   Laws 1979, LB 273, § 1.
NE Code § 77-202.24 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.24 - Disabled or blind veteran; mobile home exempt.

77-202.24.  Disabled or blind veteran; mobile home exempt.A mobile home shall be exempt from taxation if it is owned and occupied by a disabled or blind veteran of the United States Armed Forces whose disability or blindness is recognized by the United States Department of Veterans Affairs as service connected and who was discharged or otherwise separated with a characterization of honorable or general (under honorable conditions).Source   Laws 1971, LB 990, § 2;   Laws 1979, LB 273, § 2;   Laws 1991, LB 2, § 16;   Laws 1992, LB 719A, § 162;   Laws 1997, LB 271, § 46;  Laws 2005, LB 54, § 16.
NE Code § 77-202.25 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-202.25 - Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.

77-202.25.  Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal.Application for the exemption provided in section 77-202.24 shall be made to the county assessor on or before April 1 of every year. The county assessor shall approve or disapprove such application and shall notify the taxpayer of his or her decision within twenty days of the filing of the application. The taxpayer may appeal the decision of the county assessor to the county board of equalization within twenty days after notice of the decision is mailed by the county assessor.The taxpayer may appeal any decision of the county board of equalization under this section pursuant to section 77-202.04.Source   Laws 1984, LB 835, § 3;   Laws 1995, LB 490, § 36;   Laws 1997, LB 271, § 47.
NE Code § 77-203 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-203 - Property taxes; when due; first lien.

77-203.  Property taxes; when due; first lien.All property taxes levied for any county, city, village, or other political subdivision therein shall be due and payable on December 31 next following the date of levy except as provided in section 77-1214. Commencing on that date taxes on real property shall be a first lien on the property taxed until paid or extinguished as provided by law. Taxes on personal property shall be a first lien upon the personal property of the person to whom assessed until paid.Source   Laws 1903, c. 73, § 14, p. 390;   R.S.1913, § 6302;   Laws 1919, c. 163, § 1, p. 367;   Laws 1921, c. 133, art. II, § 3, p. 547;   C.S.1922, § 5822;   C.S.1929, § 77-203;   Laws 1933, c. 134, § 1, p. 513;   Laws 1935, c. 151, § 1, p. 557;   Laws 1937, c. 167, § 2, p. 636;   Laws 1939, c. 98, § 2, p. 421;   Laws 1941, c. 157, § 2, p. 607;   C.S.Supp.,1941, § 77-1959;   R.S.1943, § 77-203;   Laws 1959, c. 354, § 4, p. 1249;   Laws 1969, c. 645, § 1, p. 2559;   Laws 1971, LB 945, § 3;   Laws 1997, LB 269, § 35;   Laws 1998, LB 1104, § 7.  Annotations  1. First lien 2. Miscellaneous 1. First lien All general real property taxes are a first lien. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945). Lien of taxes is not satisfied by statutory sale of property, but the sale only operates to transfer the lien to the purchaser. Coffin v. Old Line Life Ins. Co., 138 Neb. 857, 295 N.W. 884 (1941). Special assessments are subsequent to general taxes in distribution of proceeds of tax foreclosure sale. Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934). Since taxes are required to be paid and are a first lien on land, agreement to pay taxes and highest rate of interest is usurious and invalidates mortgage to extent of usury. Matthews v. Guenther, 120 Neb. 742, 235 N.W. 98 (1931). Taxes take precedence over all other liens. Merriam v. Goodlett, 36 Neb. 384, 54 N.W. 686 (1893); Mutual Ben. Life Ins. Co. v. Siefken, 1 Neb. Unof. 860, 96 N.W. 603 (1901). Lien of taxes due to county was inferior to perfected loan of agency of United States. United States v. Hauff, 267 F.Supp. 390 (D. Neb. 1966). Proceeds of sale of real estate of bankrupt corporation were allocated first to county for real estate taxes. In re Independent Truckers, Inc., 226 F.Supp. 440 (D. Neb. 1963). 2. Miscellaneous Under this section, property tax liability is not determinable or chargeable until December 31 following the prior year. Under this section, property tax liability is not apportionable between the real estate life tenant and the remaindermen. In re Estate of Olsen, 254 Neb. 809, 579 N.W.2d 529 (1998). Where right to levy certain taxes is clearly conferred on cities of metropolitan class, such cities may supply the details necessary for full exercise of such power. Chicago & N. W. Ry. Co. v. Bauman, 132 Neb. 67, 271 N.W. 256 (1937). Life tenant should pay taxes on land during continuance of his estate. Spiech v. Tierney, 56 Neb. 514, 76 N.W. 1090 (1898).
NE Code § 77-204 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-204 - Real estate taxes; when delinquent.

77-204.  Real estate taxes; when delinquent.One-half of the taxes due under section 77-203 shall become delinquent on May 1 and the second half on September 1 next following the date the taxes become due, except that in counties having a population of more than one hundred thousand, the first half shall become delinquent April 1 and the second half August 1 next following the date the taxes become due.Source   Laws 1903, c. 73, § 150, p. 442;   R.S.1913, § 6479;   C.S.1922, § 6002;   Laws 1925, c. 43, § 10, p. 172;   C.S.1929, § 77-1907;   Laws 1933, c. 134, § 1, p. 513;   Laws 1935, c. 151, § 1, p. 557;   Laws 1937, c. 167, § 2, p. 636;   Laws 1939, c. 98, § 2, p. 421;   Laws 1941, c. 157, § 2, p. 607;   C.S.Supp.,1941, § 77-1959;   R.S.1943, § 77-204;   Laws 1961, c. 373, § 1, p. 1148;   Laws 1965, c. 471, § 1, p. 1518;   Laws 1967, c. 497, § 1, p. 1689;   Laws 1987, LB 508, § 4.
NE Code § 77-207 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-207 - Delinquent taxes; interest.

77-207.  Delinquent taxes; interest.All delinquent taxes shall draw interest at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01, as such rate may from time to time be adjusted by the Legislature, from the date they become delinquent, and the interest shall be collected the same as the tax upon which the interest accrues.Source   Laws 1903, c. 73, § 150, p. 442;   R.S.1913, § 6479;   C.S.1922, § 6002;   Laws 1925, c. 43, § 10, p. 172;   C.S.1929, § 77-1907;   Laws 1933, c. 134, § 1, p. 513;   Laws 1935, c. 151, § 1, p. 557;   Laws 1937, c. 167, § 2, p. 636;   Laws 1939, c. 98, § 2, p. 421;   Laws 1941, c. 157, § 2, p. 607;   C.S.Supp.,1941, § 77-1959;   R.S.1943, § 77-207;   Laws 1969, c. 646, § 1, p. 2563;   Laws 1979, LB 84, § 1;   Laws 1980, LB 933, § 29;   Laws 1981, LB 167, § 38.  Annotations Penalty of interest is that which the Legislature has fixed as an inducement to pay taxes. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).
NE Code § 77-208 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-208 - General taxes; lien on real estate; priority.

77-208.  General taxes; lien on real estate; priority.The first lien upon real estate under section 77-203 shall take priority over all other encumbrances and liens thereon.Source   Laws 1903, c. 73, § 17, p. 391;   R.S.1913, § 6305;   Laws 1921, c. 133, art. II, § 6, p. 547;   C.S.1922, § 5825;   C.S.1929, § 77-206;   R.S.1943, § 77-208. Annotations  Special assessments are inferior to lien of general taxes. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945); County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945); Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934). Irrigation district assessments are first lien on land, and are prior to existing mortgage lien. Flansburg v. Shumway, 117 Neb. 125, 219 N.W. 956 (1928).
NE Code § 77-209 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-209 - Special assessments; lien on real estate; priority.

77-209.  Special assessments; lien on real estate; priority.All special assessments, regularly assessed and levied as provided by law, shall be a lien on the real estate on which assessed, and shall take priority over all other encumbrances and liens thereon except the first lien of general taxes under section 77-203.Source   Laws 1903, c. 73, § 18, p. 391;   R.S.1913, § 6306;   Laws 1921, c. 133, art. II, § 7, p. 548;   C.S.1922, § 5826;   C.S.1929, § 77-207;   R.S.1943, § 77-209. Annotations  All special taxes are a lien, subject to the lien of general taxes, and superior to all other encumbrances and liens. Polenz v. City of Ravenna, 145 Neb. 845, 18 N.W.2d 510 (1945). Proceeds of tax foreclosure are applied, first, to the payment of costs; second, to the payment of general taxes; and the remainder, if insufficient to pay special assessments, to be prorated equitably upon special assessments due. County of Garden v. Schaaf, 145 Neb. 676, 17 N.W.2d 874 (1945). Charges for irrigation water sold and delivered are not special assessments for which a lien is given. Union Central Life Ins. Co. v. Cover, 137 Neb. 260, 289 N.W. 331 (1939). On tax foreclosure, general taxes are superior to special assessments. Douglas County v. Shannon, 125 Neb. 783, 252 N.W. 199 (1934). Where notice to landowners is not given, lien of special assessments will be held subject to liens of recorded mortgages. Board of Commissioners of Hamilton County v. Northwestern Mut. Life Ins. Co., 114 Neb. 596, 209 N.W. 256 (1926). Lien for special assessments due to city was inferior to perfected lien of agency of United States. United States v. Hauff, 267 F.Supp. 390 (D. Neb. 1966). Proceeds of sale of real estate of bankrupt corporation were allocated first to county for real estate taxes. In re Independent Truckers, Inc., 226 F.Supp. 440 (D. Neb. 1963).