2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1606 - County tax levy; appeal by taxpayer; when taken; does not suspend collection.

77-1606.
County tax levy; appeal by taxpayer; when taken; does not suspend collection.
Any taxpayer may appeal from the action of the county board of equalization in making the levy, if in the judgment of such taxpayer the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the county board of equalization's action. The appeal shall set forth the levy appealed from and the amount or extent to which the appellant claims the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, and to that extent and no further shall such levy be affected by such appeal. It shall not be necessary for such taxpayer to appear before the county board of equalization at the time of the making of the levy or prior thereto in order to entitle him or her to such appeal.
No appeal shall in any manner suspend the collection of any tax, nor the duties of the officers relating thereto during the pendency of the appeal, however, all taxes received based on the appealed levy or portion thereof appealed shall be kept by the treasurer in a special fund without distribution. The commission shall give notice of the appeal to the county board of equalization, county clerk, county assessor, and county treasurer of each county in which the tax is levied. The county board of equalization, county clerk, county assessor, or county treasurer shall not be charged with notice of the appeal until notice is served by the commission.
Source
Laws 1907, c. 101, § 1, p. 352;
R.S.1913, § 6456;
Laws 1915, c. 109, § 1, p. 256;
Laws 1921, c. 136, § 1, p. 599;
C.S.1922, § 5979;
Laws 1927, c. 176, § 1, p. 514;
Laws 1929, c. 181, § 1, p. 639;
C.S.1929, § 77-1801;
Laws 1931, c. 137, § 1, p. 381;
Laws 1933, c. 133, § 1, p. 510;
Laws 1935, c. 52, § 1, p. 179;
Laws 1937, c. 172, § 1, p. 679;
C.S.Supp.,1941, § 77-1801;
R.S.1943, § 77-1606;
Laws 1947, c. 250, § 34, p. 801;
Laws 1995, LB 490, § 158;
Laws 1997, LB 269, § 44;
Laws 2004, LB 973, § 38.
Annotations
This section is a general statute which prescribes a procedure for taking an appeal from a levy made by the county board. In re 1983-84 County Tax Levy, 220 Neb. 897, 374 N.W.2d 235 (1985).
A taxpayer objecting to the setting of a nonresident high school tuition levy must give notice of appeal within ten days after the setting of the levy by the county board of equalization pursuant to section 79-436. In re 1981-82 County Tax Levy, 214 Neb. 624, 335 N.W.2d 299 (1983).
A plaintiff taxpayer appealing under the provisions of this section has the burden of proving that the levy complained of is in fact excessive and illegal. Werth v. Buffalo County Board of Equalization, 187 Neb. 119, 188 N.W.2d 442 (1971).
Levy and collection of tax for educational service unit may be tested by appeal but collection of tax may not be impeded. Frye v. Haas, 182 Neb. 73, 152 N.W.2d 121 (1967).
Individual taxpayer may appeal from action of county board of equalization in making levy of taxes on behalf of school district. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).
Question of proper boundaries of cemetery district could not be raised on appeal under this section. Anderson v. Carlson, 171 Neb. 741, 107 N.W.2d 535 (1961).