NE Code § 77-5028 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5028 - Commission; enter order.

77-5028.  Commission; enter order.After a hearing conducted pursuant to section 77-5026, the commission shall enter its order based on information presented to it at the hearing. The order of the commission shall be sent by certified mail to the county assessor and by regular mail to the county clerk and chairperson of the county board on or before May 15 of each year or the date determined by the Property Tax Administrator if an extension is ordered pursuant to section 77-1514, unless the offices of the commission are closed, then the order of the commission shall be sent by the end of the next day the commission's offices are open. The order shall specify the percentage increase or decrease and the class or subclass of real property affected or the corrections or adjustments to be made to each parcel of real property in the class or subclass affected. The specified changes shall be made by the county assessor to each parcel of real property in the county so affected.Source   Laws 1921, c. 133, art. XI, § 4, p. 591;   C.S.1922, § 5901;   C.S.1929, § 77-1004;   Laws 1933, c. 129, § 1, p. 505;   C.S.Supp.,1941, § 77-1004;   R.S.1943, § 77-509;   Laws 1959, c. 359, § 1, p. 1275;   Laws 1969, c. 656, § 1, p. 2573;   Laws 1969, c. 653, § 3, p. 2570;   Laws 1979, LB 159, § 1;   Laws 1987, LB 508, § 23;   Laws 1991, LB 732, § 138;   Laws 1992, LB 1063, § 61;   Laws 1992, Second Spec. Sess., LB 1, § 59;   Laws 1993, LB 734, § 45;   Laws 1995, LB 452, § 14;   Laws 1995, LB 490, § 58;   Laws 1996, LB 1040, § 2;   R.S.1943, (1996), § 77-509;   Laws 1997, LB 397, § 46;  Laws 2001, LB 170, § 27;  Laws 2005, LB 15, § 13;  Laws 2005, LB 261, § 10;  Laws 2007, LB167, § 11. Annotations  A notice issued by the State Board of Equalization and Assessment should specify the percentage of increase or decrease which the board intends to make in the county. County of Brown v. State Board of Equalization and Assessment, 180 Neb. 487, 143 N.W.2d 896 (1966); County of Kimball v. State Board of Equalization and Assessment, 180 Neb. 482, 143 N.W.2d 893 (1966); County of Blaine v. State Board of Equalization and Assessment, 180 Neb. 471, 143 N.W.2d 880 (1966). Hearing held by state board was sufficient. County of Howard v. State Board of Equalization and Assessment, 158 Neb. 339, 63 N.W.2d 441 (1954); County of Douglas v. State Board of Equalization and Assessment, 158 Neb. 325, 63 N.W.2d 449 (1954); County of Grant v. State Board of Equalization and Assessment, 158 Neb. 310, 63 N.W.2d 459 (1954). The State Board of Equalization, in the equalization of farm land as between counties, is not required to have a formal hearing. Boyd County v. State Board of Equalization & Assessment, 138 Neb. 896, 296 N.W. 152 (1941). Burden of proof is on the railroad seeking to set aside assessment of property by Board of Equalization. Chicago, R. I. & P. Ry. Co. v. State Board of Equalization & Assessment, 112 Neb. 727, 200 N.W. 996 (1924). The Nebraska Court of Appeals did not have jurisdiction under subsection (1) of section 77-5019 to hear county's appeal of a claim brought pursuant to section 77-1504.01 because the claim was not a decision appealed to the Nebraska Tax Equalization and Review Commission and was not brought pursuant to this section. Boone Cty. Bd. of Equal. v. Nebraska Tax Equal. and Rev. Comm., 9 Neb. App. 298, 611 N.W.2d 119 (2000).