reglab/housing_qa huggingface dataset:
NE Code § 77-1301.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1301.01 - Appraisal; standards; establishment by Tax Commissioner; contracts; approval.

77-1301.01.  Appraisal; standards; establishment by Tax Commissioner; contracts; approval.The Tax Commissioner shall adopt and promulgate rules and regulations to establish standards for the appraisal of classes or subclasses of real property in a county. The standards established shall require that the appraisal shall be based upon the use of manuals developed pursuant to section 77-1330 and shall arrive at a determination of taxable value on a consistent basis in accordance with the methods prescribed in sections 77-112 and 77-201. The Tax Commissioner shall also establish standards for appraisal contracts which shall, among other provisions, require that all such contracts shall require the use of manuals developed pursuant to section 77-1330. No appraisal contract shall be valid until approved in writing by the Tax Commissioner.Source   Laws 1963, c. 450, § 2, p. 1474;   Laws 1969, c. 672, § 1, p. 2594;   Laws 1979, LB 159, § 5;   Laws 1985, LB 30, § 3;   Laws 1986, LB 817, § 9;   Laws 1989, LB 361, § 7;   Laws 1991, LB 320, § 3;   Laws 1992, LB 1063, § 115;   Laws 1992, Second Spec. Sess., LB 1, § 88;   Laws 1995, LB 490, § 109;   Laws 1997, LB 270, § 64;  Laws 2007, LB334, § 62. Annotations Application of Department of Revenue guidelines for allowance of economic depreciation raises a presumption that the resulting assessment is correct; however, the guidelines must give way to evidence showing that such application will violate the constitutional requirement of uniform and proportionate taxation or the statutory requirement of taxation at actual value. Farmers Co-op Assn. v. Boone County, 213 Neb. 763, 332 N.W.2d 32 (1983).
NE Code § 77-1305 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1305 - Certificate of assessment; contents; effect.

77-1305.  Certificate of assessment; contents; effect.The county assessor, when requested by any person, shall give a certificate of assessment of real property showing the amount, kind, location, and taxable value of property assessed, and such certificate shall be evidence of the legal assessment of such property for the year.Source  Laws 1997, LB 270, § 66.
NE Code § 77-1306.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1306.01 - Lands adjacent to rivers and streams; survey; report.

77-1306.01.  Lands adjacent to rivers and streams; survey; report.In all counties where land ownership may from time to time be altered to add new lands to the tax rolls due to the activity of any river, stream, or other body of water along or bordering state lines, whether by accretion or avulsion, it shall be the duty of the county surveyor prior to June 1, 1960, and at least once within each five-year period thereafter either to cause to be surveyed any lands believed to have been altered in such manner or to certify in writing that it is his or her opinion that no alteration of ownership of any land in the county from that shown by the then current tax rolls has occurred due to the action of any river, stream, or other body of water along or bordering state lines. A report of such survey or surveys, showing the extent of any probable alteration of ownership due to the action of a river, stream, or other body of water along or bordering state lines, or a certificate of no change as provided shall be filed with the county assessor within the periods hereinbefore stated. In any county where there is no regularly elected or appointed county surveyor the county board shall appoint a qualified surveyor to carry out the provisions of this section. In the event of a failure of county officials to act as directed by this section, within the periods stated, the Property Tax Administrator may appoint a qualified surveyor to act as provided by this section, and all costs incurred shall be paid by the county. In all counties where land ownership may from time to time be altered due to the activity of any river, stream, or other body of water not along or bordering state lines, whether by accretion or avulsion, it shall be the duty of the county surveyor to cause to be surveyed any lands believed to have been altered when directed by the county board of equalization or when requested by the Property Tax Administrator. If such a survey is ordered by the county board of equalization or requested by the Property Tax Administrator, the county surveyor shall perform the same duties as when a river, stream, or other body of water is along or borders state lines.Source   Laws 1959, c. 370, § 5, p. 1305;   Laws 1995, LB 490, § 120.
NE Code § 77-1307 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1307 - Destroyed real property; legislative findings and declarations; terms, defined.

77-1307.  Destroyed real property; legislative findings and declarations; terms, defined.(1) The Legislature finds and declares that fires, earthquakes, floods, and tornadoes occur with enough frequency in this state that provision should be made to grant property tax relief to owners of real property adversely affected by such events.(2) For purposes of sections 77-1307 to 77-1309:(a) Calamity means a disastrous event, including, but not limited to, a fire, an earthquake, a flood, a tornado, or other natural event which significantly affects the assessed value of real property;(b) Destroyed real property means real property that suffers significant property damage as a result of a calamity occurring on or after January 1, 2019, and before July 1 of the current assessment year. Destroyed real property does not include property suffering significant property damage that is caused by the owner of the property; and(c) Significant property damage means:(i) Damage to an improvement exceeding twenty percent of the improvement's assessed value in the current tax year as determined by the county assessor;(ii) Damage to land exceeding twenty percent of a parcel's assessed land value in the current tax year as determined by the county assessor; or(iii) Damage exceeding twenty percent of the property's assessed value in the current tax year as determined by the county assessor if (A) such property is located in an area that has been declared a disaster area by the Governor and (B) a housing inspector or health inspector has determined that the property is uninhabitable or unlivable.Source Laws 2019, LB512, § 15.
NE Code § 77-1308 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1308 - Destroyed real property; property owner; file report; form; county board of equalization; duties.

77-1308.  Destroyed real property; property owner; file report; form; county board of equalization; duties.(1) If real property becomes destroyed real property during the current assessment year, the property owner shall file a report of the destroyed real property with the county assessor and county clerk of the county in which the property is located on or before July 15 of the current assessment year. The report of destroyed real property shall be made on a form prescribed by the Tax Commissioner.(2) If the destroyed real property was a mobile home that was moved pursuant to section 77-3708 and required to pay an accelerated tax pursuant to section 77-1725.01, the property owner shall report the destroyed real property on or before July 15 in the same manner as other real property. The property owner may make a request for refund of the accelerated tax paid pursuant to section 77-1734.01 for any portion of value reduced by the county board of equalization pursuant to section 77-1309.(3) The county board of equalization shall consider any report of destroyed real property received pursuant to this section, and the assessment of such property shall be made by the county board of equalization in accordance with section 77-1309. After county board of equalization action pursuant to section 77-1309, the county assessor shall correct the current year's assessment roll as provided in section 77-1613.02.Source Laws 2019, LB512, § 16.
NE Code § 77-1309 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1309 - Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.

77-1309.  Destroyed real property; county board of equalization; adjust assessed valuation; notice; protests; filing; decision; appeal.(1) If the county board of equalization receives a report of destroyed real property pursuant to section 77-1308, the county board of equalization shall adjust the assessed value of the destroyed real property to its assessed value on the date it suffers significant property damage.(2) The county board of equalization may meet on or after June 1 and on or before July 25, or on or before August 10 if the board has adopted a resolution to extend the deadline for hearing protests under section 77-1502, for the purpose of considering the assessed value of destroyed real property pursuant to this section. Any action of the county board of equalization which changes the assessed value of destroyed real property pursuant to this section shall be for the current assessment year only.(3) The county board of equalization shall give notice of the assessed value of the destroyed real property to the record owner or agent at his or her last-known address. Protests of the assessed value proposed for destroyed real property pursuant to this section shall be filed with the county board of equalization within thirty days after the mailing of the notice. All provisions of section 77-1502 except dates for filing a protest, the period for hearing protests, and the date for mailing notice of the county board of equalization's decision are applicable to any protest filed pursuant to this section. The county board of equalization shall issue its decision on the protest within thirty days after the filing of the protest. Within seven days after the county board of equalization's final decision, the county clerk shall mail to the protester written notice of the decision. The notice shall contain a statement advising the protester that a report of the decision is available at the county clerk's or county assessor's office, whichever is appropriate.(4) The action of the county board of equalization upon a protest filed pursuant to this section may be appealed to the Tax Equalization and Review Commission within thirty days after the board's final decision.Source Laws 2019, LB512, § 17.
NE Code § 77-1311.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1311.01 - Valuation of property; rounding numbers.

77-1311.01.  Valuation of property; rounding numbers.The county assessor may, in extending a value on any item of real property, reject all values that fall below two dollars and fifty cents and extend all values of two dollars and fifty cents or more to the next higher five dollars or multiples thereof, making all valuations end in zero or five.Source   Laws 1987, LB 508, § 14;   R.S.Supp.,1988, § 77-430;   Laws 1990, LB 821, § 50;   Laws 1992, LB 1063, § 119;   Laws 1992, Second Spec. Sess., LB 1, § 92.
NE Code § 77-1311.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1311.02 - Plan of assessment; preparation.

77-1311.02.  Plan of assessment; preparation.The county assessor shall, on or before June 15 each year, prepare a plan of assessment which shall describe the assessment actions the county assessor plans to make for the next assessment year and two years thereafter. The plan shall indicate the classes or subclasses of real property that the county assessor plans to examine during the years contained in the plan of assessment. The plan shall describe all the assessment actions necessary to achieve the levels of value and quality of assessment practices required by law and the resources necessary to complete those actions. The plan shall be presented to the county board of equalization on or before July 31 each year. The county assessor may amend the plan, if necessary, after the budget is approved by the county board. A copy of the plan and any amendments thereto shall be mailed to the Department of Revenue on or before October 31 each year.Source  Laws 2005, LB 263, § 9;  Laws 2007, LB334, § 64.
NE Code § 77-1311.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1311.03 - County assessor; systematic inspection and review; adjustment required.

77-1311.03.  County assessor; systematic inspection and review; adjustment required.On or before March 19 of each year, each county assessor shall conduct a systematic inspection and review by class or subclass of a portion of the taxable real property parcels in the county for the purpose of achieving uniform and proportionate valuations and assuring that the real property record data accurately reflects the property, 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, the inspection and review shall be conducted on or before March 25. The county assessor shall adjust the value of all other taxable real property parcels by class or subclass in the county so that the value of all real property is uniform and proportionate. The county assessor shall determine the portion to be inspected and reviewed each year to assure that all parcels of real property in the county have been inspected and reviewed no less frequently than every six years.Source  Laws 2007, LB334, § 100;  Laws 2011, LB384, § 9.
NE Code § 77-1312 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1312 - County assessor; duty to file annual inventory of county personal property.

77-1312.  County assessor; duty to file annual inventory of county personal property.The county assessor shall prepare and file the annual inventory statement with the county board of his county with respect to all the county personal property in his custody or possession as provided in sections 23-346 to 23-350.Source   Laws 1939, c. 28, § 17, p. 155;   C.S.Supp.,1941, § 77-1609;   R.S.1943, § 77-1312.
NE Code § 77-1313 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1313 - Property; assessment; duty of county officer to assist; penalty.

77-1313.  Property; assessment; duty of county officer to assist; penalty.It shall be the duty of the register of deeds, county clerk, county judge, clerk of the district court and all other county officers to assist the county assessor, in the examination of the records of their respective offices, and they shall give to the county assessor any information in their possession that will assist him in the assessment of property. Any county officer, who shall fail, neglect or refuse to perform any of the duties imposed upon him by this section, shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in the sum of not less than fifty dollars nor more than five hundred dollars for each offense.Source   Laws 1903, c. 73, § 144, p. 427;   R.S.1913, § 6429;   C.S.1922, § 5964;   C.S.1929, § 77-1610;   R.S.1943, § 77-1313.
NE Code § 77-1314 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1314 - County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.

77-1314.  County assessor; use of income approach; when; duties; petition Tax Equalization and Review Commission; hearing; order.(1) When determining the actual value of two or more vacant or unimproved lots in the same subdivision and the same tax district that are owned by the same person and are held for sale or resale and that were elected to be treated as one parcel pursuant to subsection (3) of section 77-132, the county assessor shall utilize the income approach, including the use of a discounted cash-flow analysis.(2) If a county assessor, based on the facts and circumstances, believes that the income approach, including the use of a discounted cash-flow analysis, does not result in a valuation at actual value, then the county assessor shall present such facts and circumstances to the county board of equalization. If the county board of equalization, based on such facts and circumstances, concurs with the county assessor, then the county board of equalization shall petition the Tax Equalization and Review Commission to consider the county assessor's utilization of another professionally accepted mass appraisal technique that, based on the facts and circumstances presented by a county board of equalization, would result in a substantially different determination of actual value. Petitions must be filed within thirty days after the property is assessed. Hearings held pursuant to this section may be held by means of videoconference or telephone conference. The burden of proof is on the petitioning county board of equalization to show that failure to make an adjustment to the professionally accepted mass appraisal technique utilized would result in a value that is not equitable and in accordance with the law. At the hearing, the commission may receive testimony from any interested person. After a hearing, the commission shall, within the powers granted in section 77-5023, enter its order based on evidence presented to it at such hearing.Source Laws 2014, LB191, § 16.
NE Code § 77-1315.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1315.01 - Overvaluation or undervaluation; county assessor; report.

77-1315.01.  Overvaluation or undervaluation; county assessor; report.After March 19 and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property, 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, the report shall be made after March 25 and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502. The county board of equalization shall consider the report in accordance with section 77-1504.The current year's assessed valuation of any real property shall not be changed by the county assessor after March 19 except by action of the Tax Equalization and Review Commission or the county board of equalization, 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, the current year's assessed valuation of any real property shall not be changed after March 25 except by action of the commission or the county board of equalization.Source   Laws 1997, LB 270, § 69;  Laws 1999, LB 194, § 18;  Laws 2004, LB 973, § 21;  Laws 2005, LB 261, § 3;  Laws 2005, LB 283, § 1;  Laws 2011, LB384, § 11.
NE Code § 77-1316.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1316.01 - Correction of tax rolls.

77-1316.01.  Correction of tax rolls.The county assessor of any county shall, at any time, correct the tax rolls as provided in section 77-1613.02 for any real property listed on the assessment roll but omitted from the tax roll.Source   Laws 1921, c. 133, art. XI, § 6, p. 592;   C.S.1922, § 5903;   C.S.1929, § 77-1006;   Laws 1939, c. 100, § 1, p. 457;   C.S.Supp.,1941, § 77-1006;   R.S.1943, § 77-518;   Laws 1947, c. 250, § 11, p. 791;   Laws 1949, c. 226, § 1, p. 631;   R.S.1943, (1986), § 77-518;   Laws 1997, LB 270, § 70.  Annotations  County board may equalize assessments of omitted property. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954). Under this section, county assessors are authorized to add omitted property to the tax rolls for the current year. In re Estate of Rogers, 147 Neb. 1, 22 N.W.2d 297 (1946).
NE Code § 77-1317 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-1317 - Real property; assessment; omitted lands; correction; exceptions.

77-1317.  Real property; assessment; omitted lands; correction; exceptions.It shall be the duty of the county assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after the date specified in section 77-123, or any former year. The assessment shall be made by the county board of equalization in accordance with sections 77-1504 and 77-1507. After county board of equalization action pursuant to section 77-1504 or 77-1507, the county assessor shall correct the assessment and tax rolls as provided in section 77-1613.02. No real property shall be assessed for any prior year under this section when such real property has changed ownership otherwise than by will, inheritance, or gift.Source   Laws 1903, c. 73, § 118, p. 428;   R.S.1913, § 6433;   C.S.1922, § 5968;   C.S.1929, § 77-1614;   R.S.1943, § 77-1317;   Laws 1947, c. 250, § 28, p. 798;   Laws 1949, c. 232, § 1, p. 643;   Laws 1992, LB 1063, § 121;   Laws 1992, Second Spec. Sess., LB 1, § 94;   Laws 1997, LB 270, § 71;  Laws 1999, LB 194, § 19;  Laws 2004, LB 973, § 22;  Laws 2011, LB384, § 12. Annotations  This section does not require formal notice from the county assessor to the landowner that valuation of real estate has been changed as a result of improvements undisclosed at the time of a previous assessment. Ganser v. County of Lancaster, 215 Neb. 313, 338 N.W.2d 609 (1983). Question raised but not decided as to whether notice was required under this section. Keller v. Keith County, 179 Neb. 111, 136 N.W.2d 441 (1965). Legislature used terms liable to taxation, subject to taxation, and taxable as generally meaning one and the same thing. Hanson v. City of Omaha, 154 Neb. 72, 46 N.W.2d 896 (1951). Under former law, it was duty of county clerk to assess lands which had not been assessed or had escaped taxation. Radium Hospital v. Greenleaf, 118 Neb. 136, 223 N.W. 667 (1929); Elkhorn Land & Town Lot Co. v. Dixon County, 35 Neb. 426, 53 N.W. 382 (1892).