reglab/housing_qa huggingface dataset:
NE Code § 77-605 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-605 - Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.

77-605.  Railroad operating property; failure of railroad to furnish statement or information; penalty; waiver.For each day's failure to furnish the statement required by section 77-603 or for each day's failure to furnish the information as required on those statements, the Tax Commissioner shall assess a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner, in his or her discretion, may waive all or part of the penalty provided in this section.Source   Laws 1903, c. 73, § 88, p. 416;   R.S.1913, § 6379;   Laws 1921, c. 133, art. VI, § 5, p. 557;   C.S.1922, § 5843;   C.S.1929, § 77-505;   R.S.1943, § 77-605;   Laws 1977, LB 39, § 212;   Laws 1979, LB 105, § 4;   Laws 1979, LB 187, § 195;   Laws 1980, LB 599, § 11;   Laws 1985, LB 268, § 7;   Laws 1986, LB 817, § 4;   Laws 1995, LB 490, § 64;   Laws 1997, LB 270, § 27;  Laws 1999, LB 36, § 14;  Laws 2007, LB334, § 33.
NE Code § 77-606 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-606 - Railroad nonoperating property; annual statement by railroad to county assessor; when made.

77-606.  Railroad nonoperating property; annual statement by railroad to county assessor; when made.The county assessor shall assess all nonoperating property of any railroad company. A railroad company operating within the State of Nebraska shall, on or before January 1 of each year, report to the county assessor all nonoperating property belonging to such railroad company.Source   Laws 1903, c. 73, § 90, p. 417;   R.S.1913, § 6380;   Laws 1921, c. 133, art. VI, § 6, p. 558;   C.S.1922, § 5844;   C.S.1929, § 77-506;   R.S.1943, § 77-606;   Laws 1947, c. 251, § 4, p. 808;   Laws 1969, c. 658, § 2, p. 2576;   Laws 1979, LB 105, § 5;   Laws 1979, LB 103, § 4;   Laws 1985, LB 268, § 8;   Laws 1995, LB 490, § 65;   Laws 1997, LB 270, § 28.
NE Code § 77-607 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-607 - Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.

77-607.  Railroad property; Tax Commissioner; hearing; power to compel attendance of railroad's officers or agents.The Tax Commissioner shall have power to require any officer, agent, or servant of any railroad or railway company having any portion of its property in this state to attend a hearing and to answer under oath questions regarding the property. The Tax Commissioner shall have power to issue whatever notice or process may be necessary to compel the attendance of any such person as a witness.Source   Laws 1903, c. 73, § 91, p. 417;   R.S.1913, § 6381;   Laws 1921, c. 133, art. VI, § 7, p. 558;   C.S.1922, § 5845;   C.S.1929, § 77-507;   R.S.1943, § 77-607;   Laws 1977, LB 39, § 213;   Laws 1985, LB 268, § 9;   Laws 1995, LB 490, § 66;   Laws 1997, LB 270, § 29;  Laws 2007, LB334, § 34.
NE Code § 77-609 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-609 - Railroad operating property; density factor; recalculation.

77-609.  Railroad operating property; density factor; recalculation.Beginning January 1, 2001, the Property Tax Administrator shall annually calculate the density factor used in distributing value along the line based upon an average of the most recent three years. If a density factor cannot be determined in this manner, the Property Tax Administrator may use other information to develop a fair and reasonable factor in lieu of the density factor.Source   Laws 1927, c. 174, § 1, p. 509;   C.S.1929, § 77-509;   R.S.1943, § 77-609;   Laws 1979, LB 105, § 6;   Laws 1985, LB 268, § 11;   Laws 1995, LB 490, § 68;  Laws 2000, LB 968, § 35.  Annotations State board is required to set forth the manner in which it arrived at the assessment of a railroad and the several items included in the total assessment. Union P. R.R. Co. v. State Board of Equalization and Assessment, 170 Neb. 139, 101 N.W.2d 892 (1960); Chicago & N.W. Ry. Co. v. State Board of Equalization and Assessment, 170 Neb. 106, 101 N.W.2d 873 (1960); Chicago, B. & Q. R.R. Co. v. State Board of Equalization and Assessment, 170 Neb. 77, 101 N.W.2d 856 (1960).
NE Code § 77-612 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-612 - Railroad property; notice of valuation; appeal.

77-612.  Railroad property; notice of valuation; appeal.On or before July 1, the Property Tax Administrator shall mail a draft appraisal to each railroad company required to file pursuant to section 77-603. The Property Tax Administrator shall, on or before July 15 of each year, notify by mail each railroad company of the total allocated value of its operating property. If a railroad company feels aggrieved, such railroad company may, on or before August 1, file with the Tax Commissioner an administrative appeal in writing stating that it claims the valuation is unjust or inequitable, the amount which it is claimed the valuation should be, and the excess therein and asking for an adjustment of the valuation by the Tax Commissioner. The Tax Commissioner shall act upon the appeal and shall issue a written order mailed to the company within seven days after the date of the order. The order may be appealed within thirty days after the date of the order to the Tax Equalization and Review Commission in accordance with section 77-5013.Source   Laws 1927, c. 174, § 1, p. 510;   C.S.1929, § 77-509;   R.S.1943, § 77-612;   Laws 1985, LB 268, § 13;   Laws 1988, LB 352, § 153;   Laws 1995, LB 490, § 70;   Laws 1997, LB 270, § 30;  Laws 2004, LB 973, § 11;  Laws 2007, LB334, § 35;  Laws 2012, LB727, § 30. Annotations Complaint must state wherein it is claimed that assessment is unjust, supported by specific detail of items. Chicago, B. & Q. R.R. Co. v. State Board of Equalization & Assessment, 170 Neb. 77, 101 N.W.2d 856 (1960).
NE Code § 77-616 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-616 - Railroad property; levy of taxes; injunction prohibited.

77-616.  Railroad property; levy of taxes; injunction prohibited.No injunction shall be granted restraining the levy of taxes under the assessment made by the Property Tax Administrator.Source   Laws 1927, c. 174, § 1, p. 511;   C.S.1929, § 77-509;   R.S.1943, § 77-616;   Laws 1985, LB 268, § 15;   Laws 1995, LB 490, § 72.
NE Code § 77-621 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-621 - Railroad property; valuation; contents of report.

77-621.  Railroad property; valuation; contents of report.On or before August 10, the Property Tax Administrator shall certify to the railroad company and county assessor the railroad company's total taxable equalized value and the distribution of that value determined pursuant to section 77-604. The report of distributed value shall include:(1) The number of miles of main track and sidetrack of each railroad located in each governmental subdivision and the total length of main track and sidetrack in the county;(2) The assessed valuation per mile of such main track and sidetrack; and(3) The valuations that shall be placed to the credit of such governmental subdivision in the county.Source   Laws 1903, c. 73, § 94, p. 418;   R.S.1913, § 6384;   Laws 1921, c. 133, art. VI, § 10, p. 559;   C.S.1922, § 5848;   C.S.1929, § 77-510;   R.S.1943, § 77-621;   Laws 1979, LB 105, § 13;   Laws 1979, LB 103, § 5;   Laws 1985, LB 268, § 18;   Laws 1995, LB 490, § 73;   Laws 1997, LB 270, § 31;   Laws 1998, LB 306, § 18.
NE Code § 77-623 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-623 - Railroad operating property; valuation; county assessor; duties; lien.

77-623.  Railroad operating property; valuation; county assessor; duties; lien.For purposes of certifying values pursuant to section 13-509, the county assessor shall include the railroad company value as certified by the Property Tax Administrator pursuant to section 77-621. The taxes so levied shall be included upon the personal property tax roll and be due and payable in the same manner as personal property taxes pursuant to sections 77-203 and 77-204. From the date the taxes are due and payable, the taxes shall be a first lien upon the personal property of the railroad company to whom assessed until paid. The procedure for the collection of any delinquent tax pursuant to this section shall be that used for the collection of personal property tax.Source   Laws 1903, c. 73, § 96, p. 418;   R.S.1913, § 6386;   Laws 1921, c. 133, art. VI, § 12, p. 559;   C.S.1922, § 5850;   C.S.1929, § 77-512;   R.S.1943, § 77-623;   Laws 1947, c. 251, § 5, p. 809;   Laws 1979, LB 105, § 15;   Laws 1985, LB 268, § 19;   Laws 1995, LB 490, § 74;   Laws 1997, LB 270, § 32;   Laws 1998, LB 306, § 19;  Laws 2000, LB 968, § 36.
NE Code § 77-628 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-628 - Transferred to section 77-1613.01.

77-628.  Transferred to section 77-1613.01.
NE Code § 77-631.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-631.02 - Transferred to section 77-1250.03.

77-631.02.  Transferred to section 77-1250.03.
NE Code § 77-631.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-631.03 - Transferred to section 77-1250.04.

77-631.03.  Transferred to section 77-1250.04.
NE Code § 77-631.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-631.04 - Transferred to section 77-1250.05.

77-631.04.  Transferred to section 77-1250.05.
NE Code § 77-679 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-679 - Car line company, defined.

77-679.  Car line company, defined.For purposes of sections 77-680 to 77-691, car line company shall mean any person, other than a person operating a railroad, owning or operating any railroad cars through, in, or into the State of Nebraska.Source  Laws 1992, LB 719A, § 205.
NE Code § 77-680 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-680 - Car line companies; annual statement.

77-680.  Car line companies; annual statement.The president or other chief officer or owner of every car line company shall, on or before June 1 of each year, furnish to the Property Tax Administrator, on forms prescribed by the Tax Commissioner, a statement showing (1) the aggregate number of miles made by each class of its cars on the several lines of railroad in this state during the preceding year ending December 31, (2) the aggregate number of miles made by each class of its cars on all railroad lines during the preceding year ending December 31, (3) the total number of each type of its cars, (4) the taxable value of its cars, and (5) the number of its cars required to make the total mileage in this state. For good cause shown, the Property Tax Administrator may allow an extension of time in which to file such statement.Source   Laws 1992, LB 1063, § 65;   Laws 1992, LB 719A, § 206;   Laws 1993, LB 734, § 47;   Laws 1995, LB 490, § 75;  Laws 2009, LB166, § 6.
NE Code § 77-681 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-681 - Railroad companies; annual statement.

77-681.  Railroad companies; annual statement.The president or other chief officer of every railroad company which has lines running through, in, or into this state shall, on or before June 1 of each year, furnish to the Property Tax Administrator a statement, verified by the affidavit of the officer or person making the statement, showing the total number of miles traveled by each class of cars of every car line company on their lines, branches, sidings, spurs, and warehouse tracks in this state during the preceding year ending December 31. For good cause shown, the Property Tax Administrator may allow an extension of time in which to file such statement. Such extension shall not exceed thirty days after June 1.Source   Laws 1992, LB 1063, § 66;   Laws 1992, LB 719A, § 207;   Laws 1993, LB 734, § 48;   Laws 1995, LB 490, § 76;   Laws 1997, LB 270, § 33.
NE Code § 77-682 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-682 - Car line companies; value and assessment.

77-682.  Car line companies; value and assessment.The Property Tax Administrator shall ascertain from the statements made under sections 77-680 and 77-681, or from any other information available, the number of cars of each class required to make the total mileage in this state of each car line company within the period of one year. The Property Tax Administrator shall ascertain and fix the value upon each particular class of cars which as nearly as possible shall be the taxable value of such cars, and the number so ascertained shall be assessed to the respective car line company. The method of allocation shall be determined by the Property Tax Administrator. For the purpose of making the assessment, the Property Tax Administrator may base the assessment upon the statements of the railroad companies.Source   Laws 1992, LB 1063, § 67;   Laws 1992, LB 719A, § 208;   Laws 1995, LB 490, § 77.
NE Code § 77-683 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-683 - Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.

77-683.  Failure to furnish statement; penalty; waiver; Tax Commissioner; harmonize statements.(1) For each day's failure to furnish the statement required by section 77-680 or 77-681 or for each day's failure to furnish the information as required on the statement, the company may be assessed a penalty in the amount of one hundred dollars, except that the penalty shall not exceed ten thousand dollars. Such penalty shall be collected by the Tax Commissioner and credited to the Department of Revenue Property Assessment Division Cash Fund. The Tax Commissioner may waive all or part of the penalty provided in this section.(2) In determining the number of such cars, the Property Tax Administrator, insofar as may be practicable, shall harmonize the statements of the railroad companies and car line companies. Such assessment shall be included in the records of the Property Tax Administrator.Source   Laws 1992, LB 1063, § 68;   Laws 1992, LB 719A, § 209;   Laws 1995, LB 490, § 78;   Laws 1997, LB 270, § 34;  Laws 1999, LB 36, § 15;  Laws 2007, LB334, § 36.
NE Code § 77-684 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-684 - Tax rate; determination; collection; appeal; distribution.

77-684.  Tax rate; determination; collection; appeal; distribution.The Property Tax Administrator shall, on or before January 15 each year, establish a tax rate for purposes of taxation against the taxable value as provided in sections 77-682 and 77-683 at a rate which shall be equal to the total property taxes levied in the state divided by the total taxable value of all taxable property in the state as certified pursuant to section 77-1613.01. The date when such tax rate is determined shall be deemed to be the levy date for the property. The Property Tax Administrator shall send to each car line company a statement showing the taxable value, the tax rate, and the amount of the tax and a statement that such tax is due and payable to the Property Tax Administrator on January 31 next following the levy thereof. If a car line company feels aggrieved, such company may, on or before February 15, file an appeal with the Tax Commissioner. The Tax Commissioner shall act upon the appeal and shall issue a written order mailed to the company within seven days after the date of the order. The order may be appealed within thirty days after the date of the order to the Tax Equalization and Review Commission in accordance with section 77-5013. The Property Tax Administrator shall remit the tax collected, less a three-percent collection fee, to the State Treasurer for distribution among the taxing subdivisions in proportion to all railroad taxes levied by taxing subdivisions. The collection fee shall be remitted to the State Treasurer for credit to the Department of Revenue Property Assessment Division Cash Fund.Source   Laws 1992, LB 1063, § 69;   Laws 1992, LB 719A, § 210;   Laws 1993, LB 345, § 11;   Laws 1995, LB 490, § 79;   Laws 1997, LB 270, § 35;  Laws 1999, LB 36, § 16;  Laws 2000, LB 968, § 37;  Laws 2004, LB 973, § 12;  Laws 2007, LB334, § 37.
NE Code § 77-685 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-685 - Distress warrant; receipt issued.

77-685.  Distress warrant; receipt issued.The Tax Commissioner may issue a distress warrant to compel payment of the tax required by section 77-684 which may be served by any sheriff, any member of the Nebraska State Patrol, or any person specially deputized by the Tax Commissioner to serve such warrant. At the time the tax is paid, the Tax Commissioner shall issue a receipt in duplicate, one of which shall be given to the taxpayer and one filed with the State Treasurer at the time the tax collected is remitted by the Tax Commissioner to the state treasury.Source   Laws 1992, LB 1063, § 70;   Laws 1992, Second Spec. Sess., LB 1, § 63;   Laws 1995, LB 490, § 80;  Laws 2007, LB334, § 38.
NE Code § 77-686 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-686 - Certification of levy.

77-686.  Certification of levy.The Property Tax Administrator, on or before January 15 of each year, shall certify to the State Treasurer the names of the car line companies and the several amounts of taxes levied under section 77-684.Source   Laws 1992, LB 1063, § 71;   Laws 1992, LB 719A, § 211;   Laws 1995, LB 490, § 81;   Laws 1998, LB 1104, § 9.
NE Code § 77-687 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-687 - Delinquency in payment of taxes; interest; collection by Tax Commissioner.

77-687.  Delinquency in payment of taxes; interest; collection by Tax Commissioner.One-half of the taxes levied as provided in section 77-684 shall become delinquent March 1, and the second half on July 1, next following the date the tax has become due and payable. All delinquent taxes shall bear interest at the rate specified in 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 in the same manner as the tax on which the interest accrues. If such taxes and interest due thereon have not been paid on July 1 following the levy thereof, the Tax Commissioner shall collect the tax and interest by distress and sale of any property belonging to such delinquent car line company in the same manner as is required of county treasurers and county sheriffs in like cases.Source   Laws 1992, LB 1063, § 72;   Laws 1992, LB 719A, § 212;   Laws 1995, LB 490, § 82;   Laws 1997, LB 270, § 36;  Laws 2007, LB334, § 39.
NE Code § 77-688 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-688 - Collection procedures; cumulative.

77-688.  Collection procedures; cumulative.Sections 77-689 to 77-691 shall apply to car line companies taxed under sections 77-680 to 77-691, and the procedure provided in sections 77-689 to 77-691 for collection of such taxes shall be in addition to other procedures available for the collection of such taxes.Source   Laws 1992, LB 1063, § 73;   Laws 1992, LB 719A, § 213.
NE Code § 77-689 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-689 - Taxes; delinquent; lien; collection.

77-689.  Taxes; delinquent; lien; collection.If any taxes and interest and penalties due on such taxes have not been paid on July 1 following the levy thereof, the total amount shall be a lien in favor of the State of Nebraska upon all money and credits belonging to the car line companies until the liability therefor is satisfied or otherwise released or discharged. The Tax Commissioner or his or her designated agent may collect such total amount by issuing a distress warrant and making levy upon all money and credits belonging to such car line companies. Such lien shall be filed and enforced pursuant to the Uniform State Tax Lien Registration and Enforcement Act.Source   Laws 1992, LB 1063, § 74;   Laws 1992, LB 719A, § 214;   Laws 1995, LB 490, § 83;  Laws 2007, LB334, § 40. Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 77-690 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-690 - Taxation; levy; money and credits; surrender to Tax Commissioner.

77-690.  Taxation; levy; money and credits; surrender to Tax Commissioner.Any car line company in possession of any money and credits upon which levy has been made shall, upon demand of the Tax Commissioner or his or her designated agent, surrender the same to the Tax Commissioner or his or her designated agent. If any such car line company fails or refuses to surrender the money and credits in accordance with the requirements of this section, such car line company shall be liable to the State of Nebraska in a sum equal to the value of the money and credits not so surrendered but not exceeding the amount of the taxes, interest, and penalties for the collection of which such levy has been made.Source   Laws 1992, LB 1063, § 75;   Laws 1992, LB 719A, § 215;   Laws 1995, LB 490, § 84;  Laws 2007, LB334, § 41.
NE Code § 77-691 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-691 - Money; disposition.

77-691.  Money; disposition.The money realized from any levy made pursuant to section 77-689 shall be first applied by the Tax Commissioner toward payment of any costs incurred by virtue of such levy and next to the payment of such taxes, interest, and penalties. Any balance remaining shall then be paid over to the car line company entitled thereto.Source   Laws 1992, LB 1063, § 76;   Laws 1992, LB 719A, § 216;   Laws 1995, LB 490, § 85;  Laws 2007, LB334, § 42.