reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1250.02 - Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.

77-1250.02.
Aircraft; owner, lessee, manager of hangar or land, report required; violation; penalty.
The owner, lessee, or manager of any aircraft hangar or land upon which is parked or located any aircraft as defined by section 3-101 shall report by February 1 of each year to the county assessor in the county in which such aircraft hangar or land is located all aircraft as defined by section 3-101 located thereon in such hangar or on such land as of January 1 of each year on a form prescribed by the Tax Commissioner. Any person violating the provisions of this section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by a fine of not more than fifty dollars.
Source
Laws 1971, LB 26, § 2;
Laws 1995, LB 490, § 105;
Laws 2007, LB334, § 58.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1250.03 - Taxation of air carriers; taxes; delinquent; lien; collection.

77-1250.03.
Taxation of air carriers; taxes; delinquent; lien; collection.
If any taxes levied on air carriers as defined in section 77-1244 and interest and penalties due thereon shall not have 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 such air carriers until the liability therefor is satisfied or otherwise released or discharged, and it shall be lawful for the Tax Commissioner or his or her designated agent to collect such total amount by issuing a distress warrant and making levy upon all money and credits belonging to such air carriers. Such lien shall be filed and enforced pursuant to the Uniform State Tax Lien Registration and Enforcement Act.
Source
Laws 1959, c. 360, § 2, p. 1277;
Laws 1983, LB 193, § 8;
Laws 1986, LB 1027, § 201;
R.S.1943, (1986), § 77-631.02;
Laws 1989, Spec. Sess., LB 7, § 5;
Laws 1995, LB 490, § 106;
Laws 2007, LB334, § 59.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1250.04 - Taxation of air carriers; money and credits; surrender to Tax Commissioner.

77-1250.04.
Taxation of air carriers; money and credits; surrender to Tax Commissioner.
Any person or corporation in possession of any such money and credits belonging to air carriers as defined in section 77-1244 upon which levy has been made shall, upon demand of the Tax Commissioner or his or her agent, surrender the same to the Tax Commissioner or his or her agent. If any person or corporation fails or refuses to surrender the same in accordance with the requirements of this section, such person shall be liable to the State of Nebraska in a sum equal to the value of the property or rights 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 1959, c. 360, § 3, p. 1277;
R.S.1943, (1986), § 77-631.03;
Laws 1989, Spec. Sess., LB 7, § 6;
Laws 1995, LB 490, § 107;
Laws 2007, LB334, § 60.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1250.05 - Taxation of air carriers; disposition of funds collected.

77-1250.05.
Taxation of air carriers; disposition of funds collected.
The money realized from any levy under sections 77-1250.03 and 77-1250.04 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, and any balance remaining shall then be paid over to the person entitled thereto.
Source
Laws 1959, c. 360, § 4, p. 1277;
R.S.1943, (1986), § 77-631.04;
Laws 1989, Spec. Sess., LB 7, § 7;
Laws 1995, LB 490, § 108;
Laws 2007, LB334, § 61.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1318 - Real property taxes; back interest and penalties; when; appeal.

77-1318.
Real property taxes; back interest and penalties; when; appeal.
All taxes charged under section 77-1317 shall be exempt from any back interest or penalty and shall be collected in the same manner as other taxes levied upon real estate, except for taxes charged on improvements to real property made after September 1, 1980. Interest at the rate provided in section 77-207 and the following penalties and interest on penalties for late reporting or failure to report such improvements pursuant to section 77-1318.01 shall be collected in the same manner as other taxes levied upon real property. The penalty for late reporting or failure to report improvements made to real property after September 1, 1980, shall be as follows: (1) A penalty of twelve percent of the tax due on the improvements for each taxing period for improvements voluntarily filed or reported after March 19 has passed, 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, after March 25 has passed; and (2) a penalty of twenty percent of the tax due on improvements for each taxing period for improvements not voluntarily reported for taxation purposes after March 19 has passed, 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, after March 25 has passed. Interest at the rate specified in section 45-104.01, as such rate may from time to time be adjusted by the Legislature, shall be assessed upon such penalty from the date of delinquency of the tax until paid. No penalty excluding interest shall be charged in excess of one thousand dollars per year. For purposes of this section, improvement shall mean any new construction of or change to an item of real property as defined in section 77-103.
Any additional taxes, penalties, or interest on penalties imposed pursuant to this section may be appealed in the same manner as appeals are made under section 77-1233.06.
Source
Laws 1903, c. 73, § 119, p. 428;
R.S.1913, § 6434;
C.S.1922, § 5969;
C.S.1929, § 77-1615;
R.S.1943, § 77-1318;
Laws 1980, LB 689, § 2;
Laws 1984, LB 835, § 7;
Laws 1987, LB 508, § 43;
Laws 1990, LB 821, § 51;
Laws 1997, LB 270, § 72;
Laws 1999, LB 194, § 20;
Laws 2004, LB 973, § 23;
Laws 2011, LB384, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1318.01 - Improvements to real property; information statement filed with county assessor; forms; contents.

77-1318.01.
Improvements to real property; information statement filed with county assessor; forms; contents.
(1) In order that improvements to real property are properly assessed for property tax purposes, no building amounting to a value of two thousand five hundred dollars or more shall hereafter be erected, or structurally altered or repaired, and no electrical, heating, plumbing, or other installation or connection, or other improvement to real property, amounting to a value of two thousand five hundred dollars or more, shall hereafter be made until an information statement has been filed with the county assessor in the county in which the improvement is to be made. Common carriers and public utilities regulated either by the State of Nebraska or the federal government, or owned, operated, or leased by a political subdivision thereof, shall not be required to file an information statement for the structural alteration, or repair of a building, or for the electrical, heating, plumbing, or other installation or connection, or other improvement to real property owned by it or pursuant to a contract or a service agreement. Any building permit required and issued by a county or municipal officer shall fulfill the requirements of this section if it contains the information required by this section and if a copy is provided to the county assessor by the officer.
(2) If the county or municipality does not require a permit under its zoning laws, the information statement shall be filed with the county assessor. The form for the information statement shall be provided by the county assessor and shall be filed on or before December 31 of the year of construction, repair, alteration, or improvement.
(3) The information statement shall show the following: (a) Name and address of the owner of the property; (b) name and address of the applicant, if different than owner; (c) name of prime contractor for the project, if there is one; (d) location of the property, size, nature, intended use, and approximate material cost of the improvement; and (e) the estimated period of construction.
Source
Laws 1969, c. 624, § 1, p. 2522;
Laws 1997, LB 270, § 73;
Laws 2002, LB 994, § 13.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1322 - Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.

77-1322.
Assessment of property; Board of Equalization; special assessments; invalid assessments for want of adequate notice; reassessment and relevy authorized.
The governing body of all cities, including cities which have adopted or which hereafter adopt a home rule charter under and pursuant to sections 2 to 5, inclusive, of Article XI of the Constitution of this state, villages, public corporations, and political subdivisions of the State of Nebraska, sitting as a board of equalization and assessment shall have power in all cases where special assessments heretofore made or which may hereafter be made for any purpose have been or may be declared void or invalid, for want of adequate notice, to reassess and relevy a new assessment equal to the special benefits and not exceeding the cost of the improvement for which the assessment was made upon the property originally assessed, and such reassessment and relevy shall be made substantially in the manner provided for making original assessments of like nature, and when so made shall constitute a lien upon the property prior and superior to all other liens except liens for taxes or other special assessments, and taxes so reassessed shall be enforced and collected as other special taxes; and in making such reassessment the governing body sitting as a board of equalization and assessment shall take into consideration payments, if any, made on behalf of the property reassessed, under such prior void assessment; and if such prior payments exceed the special assessment on the given property as finally determined, the excess, with lawful interest thereon, shall be refunded to the party paying the same.
Source
Laws 1957, c. 332, § 1, p. 1165.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1323 - Public improvement; furnishing labor or material; certificate that equipment has been assessed.

77-1323.
Public improvement; furnishing labor or material; certificate that equipment has been assessed.
Every person, partnership, limited liability company, association, or corporation furnishing labor or material in the repair, alteration, improvement, erection, or construction of any public improvement shall furnish a certified statement to be attached to the contract that all equipment to be used on the project, except that acquired since the assessment date, has been assessed for taxation for the current year, giving the county where assessed.
Source
Laws 1963, c. 436, § 1, p. 1453;
Laws 1993, LB 121, § 496.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1324 - Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.

77-1324.
Public improvement; furnishing labor or material; falsifying certificate that equipment has been assessed; violation; penalty.
Any person, partnership, limited liability company, association, or corporation falsifying any statement required by section 77-1323 shall be guilty of a Class IV misdemeanor.
Source
Laws 1963, c. 436, § 2, p. 1453;
Laws 1977, LB 39, § 223;
Laws 1993, LB 121, § 497.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1329 - Tax maps; county assessor; maintain.

77-1329.
Tax maps; county assessor; maintain.
The Property Tax Administrator shall require each county assessor to maintain tax maps in accordance with standards specified by the Property Tax Administrator. Whenever necessary to correct mapping deficiencies, the Property Tax Administrator shall install standard maps or approve mapping plans and supervise map production. The Property Tax Administrator may require the county to reimburse the state for tax maps installed.
Source
Laws 1969, c. 622, § 5, p. 2514;
Laws 1995, LB 490, § 125.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1331 - Property Tax Administrator; tax records; duties.

77-1331.
Property Tax Administrator; tax records; duties.
Pursuant to rules and regulations, the Property Tax Administrator shall, on or before July 1, 2007, develop, maintain, and enforce a uniform statewide structure for record identification codes, property record cards, property record files, and other administrative reports required for the administration of the property assessment process. The Property Tax Administrator shall not require the use of specific computer software or hardware if an existing system produces data and reports in compliance with the rules and regulations of the Tax Commissioner.
Source
Laws 1969, c. 622, § 7, p. 2514;
Laws 1971, LB 155, § 1;
Laws 1995, LB 490, § 127;
Laws 2000, LB 968, § 46;
Laws 2005, LB 263, § 10;
Laws 2007, LB334, § 67.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1332 - Appraisal of commercial or industrial property; Property Tax Administrator; powers.

77-1332.
Appraisal of commercial or industrial property; Property Tax Administrator; powers.
Whenever a county by or pursuant to action of its county board requests the Property Tax Administrator to provide engineering, professional, or technical services for the appraisal of major commercial or industrial properties, the Property Tax Administrator may, within his or her available resources, provide such services. The county shall pay to the Property Tax Administrator the actual cost of such services.
Source
Laws 1969, c. 622, § 8, p. 2514;
Laws 1995, LB 490, § 128;
Laws 2000, LB 968, § 47.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1334 - Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.

77-1334.
Property Tax Administrator; inspections, investigations, and studies; administration of tax laws.
The Property Tax Administrator may make such inspections, investigations, and studies as may be necessary for the adequate administration of his or her responsibilities pursuant to the provisions of sections 77-701 to 77-706 and 77-1327 to 77-1342. Such inspections, investigations, and studies may be made in cooperation with other state agencies, and, in connection therewith, the Property Tax Administrator may utilize reports and data of other state agencies.
Source
Laws 1969, c. 622, § 10, p. 2515;
Laws 1995, LB 490, § 130;
Laws 1999, LB 36, § 31;
Laws 2007, LB334, § 69.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1335 - Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.

77-1335.
Property valued by Property Tax Administrator; error; Property Tax Administrator; powers.
Upon the discovery of any error affecting the value of property valued by the Property Tax Administrator, within three years after the date value was certified to any county or three years after the date tax was distributed to any county, the Property Tax Administrator may recertify such value or redistribute such tax to the affected county.
Source
Laws 2015, LB260, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1338 - Values established; effect.

77-1338.
Values established; effect.
The county and all political subdivisions within the county shall be bound by the values established by the county assessor and equalized by the county board of equalization and the Tax Equalization and Review Commission for all property subject to its taxing power.
Source
Laws 1969, c. 622, § 14, p. 2517;
Laws 1979, LB 187, § 208;
Laws 1992, LB 1063, § 122;
Laws 1992, Second Spec. Sess., LB 1, § 95;
Laws 1994, LB 902, § 17;
Laws 1997, LB 397, § 15;
Laws 2005, LB 261, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1339 - Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.

77-1339.
Joint or cooperative performance of assessment function; two or more counties; agreement; contents; approval by Tax Commissioner.
(1) Any two or more counties may enter into an agreement for joint or cooperative performance of the assessment function.
(2) Such agreement shall provide for:
(a) The division, merger, or consolidation of administrative functions between or among the parties, or the performance thereof by one county on behalf of all the parties;
(b) The financing of the joint or cooperative undertaking;
(c) The rights and responsibilities of the parties with respect to the direction and supervision of work to be performed under the agreement;
(d) The duration of the agreement and procedures for amendment or termination thereof; and
(e) Any other necessary or appropriate matters.
(3) The agreement may provide for the suspension of the powers and duties of the office of county assessor in any one or more of the parties.
(4) Unless the agreement provides for the performance of the assessment function by the assessor of one county for and on behalf of all other counties party thereto, the agreement shall prescribe the manner of electing the assessor, and the employees of the office, who shall serve pursuant to the agreement. Each county party to the agreement shall be represented in the procedure for choosing such assessor. No person shall be appointed assessor pursuant to an agreement who could not be so appointed for a single county. Except to the extent made necessary by the multicounty character of the assessment agency, qualifications for employment as assessor or in the assessment agency and terms and conditions of work shall be similar to those for the personnel of a single county assessment agency. Any county may include in any one or more of its employee benefit programs an assessor serving pursuant to an agreement made under this section and the employees of the assessment agency. As nearly as practicable, such inclusion shall be on the same basis as for similar employees of a single county only. An agreement providing for the joint or cooperative performance of the assessment function may provide for such assessor and employee coverage in county employee benefit programs.
(5) No agreement made pursuant to the provisions of this section shall take effect until it has been approved in writing by the Tax Commissioner.
(6) Copies of any agreement made pursuant to the provisions of this section, and of any amendment thereto, shall be filed in the office of the Tax Commissioner and county board of the counties involved.
Source
Laws 1969, c. 622, § 15, p. 2517;
Laws 1995, LB 490, § 132;
Laws 2007, LB334, § 70;
Laws 2009, LB121, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1342 - Department of Revenue Property Assessment Division Cash Fund; created; use; investment.

77-1342.
Department of Revenue Property Assessment Division Cash Fund; created; use; investment.
There is hereby created a fund to be known as the Department of Revenue Property Assessment Division Cash Fund to which shall be credited all money received by the Department of Revenue for services performed for county and multicounty assessment districts, for charges for publications, manuals, and lists, as an assessor's examination fee authorized by section 77-421, and under the provisions of sections 60-3,202, 77-684, and 77-1250. The fund shall be used to carry out any duties and responsibilities of the department, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. The county or multicounty assessment district shall be billed by the department for services rendered. Reimbursements to the department shall be credited to the Department of Revenue Property Assessment Division Cash Fund, and expenditures therefrom shall be made only when such funds are available. The department shall only bill for the actual amount expended in performing the service.
The fund shall not, at the close of each year, be lapsed to the General Fund. Any money in the Department of Revenue Property Assessment Division Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
Source
Laws 1969, c. 622, § 18, p. 2519;
Laws 1971, LB 53, § 8;
Laws 1971, LB 158, § 1;
Laws 1973, LB 132, § 4;
Laws 1985, LB 273, § 38;
Laws 1989, Spec. Sess., LB 7, § 8;
Laws 1992, LB 1063, § 123;
Laws 1992, Second Spec. Sess., LB 1, § 96;
Laws 1994, LB 1066, § 82;
Laws 1995, LB 490, § 134;
Laws 1997, LB 270, § 75;
Laws 1997, LB 271, § 50;
Laws 1999, LB 36, § 32;
Laws 2001, LB 170, § 8;
Laws 2002, LB 1310, § 9;
Laws 2003, LB 563, § 42;
Laws 2005, LB 274, § 272;
Laws 2007, LB334, § 72;
Laws 2009, LB121, § 7;
Laws 2009, First Spec. Sess., LB3, § 55;
Laws 2015, LB261, § 8.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1343 - Agricultural or horticultural land; terms, defined.

77-1343.
Agricultural or horticultural land; terms, defined.
The purpose of sections 77-1343 to 77-1347.01 is to provide a special valuation for qualified agricultural or horticultural land so that the current assessed valuation of the land for property tax purposes is the value that the land would have without regard to the value the land would have for other purposes or uses. For purposes of sections 77-1343 to 77-1347.01:
(1) Agricultural or horticultural land means that land as defined in section 77-1359;
(2) Applicant means an owner or lessee;
(3) Lessee means a person leasing agricultural or horticultural land from a state or governmental subdivision which is an owner that is subject to taxation under section 77-202.11;
(4) Owner means an owner of record of agricultural or horticultural land or the purchaser of agricultural or horticultural land under a contract for sale; and
(5) Special valuation means the value that the land would have for agricultural or horticultural purposes or uses without regard to the actual value the land would have for other purposes or uses.
Source
Laws 1974, LB 359, § 1;
Laws 1983, LB 26, § 1;
Laws 1985, LB 271, § 15;
Laws 1989, LB 361, § 9;
Laws 2000, LB 968, § 48;
Laws 2001, LB 170, § 9;
Laws 2002, LB 994, § 16;
Laws 2004, LB 973, § 25;
Laws 2006, LB 808, § 27;
Laws 2009, LB166, § 9.
Annotations
The county assessor's valuation of homesite acres was not arbitrary, capricious, or unreasonable, where the valuation was based on the sale of similarly sized parcels within the same market and where sufficient differences justified the $14,000 difference in valuation from another nearby property. Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166, 903 N.W.2d 35 (2017).
The county assessor's valuation of wasteland was not arbitrary, capricious, or unreasonable, where the valuation was based on a market analysis of arm's-length sales of property sold, subject to certain probable and legal agricultural purposes and uses. Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166, 903 N.W.2d 35 (2017).
The special valuation statutes were enacted because of the economic impact that urban development and other nonagricultural development have on neighboring agricultural and horticultural land. Special valuation protects persons engaged in agricultural endeavors from excessive tax burdens that might force them to discontinue those endeavors. Burdess v. Washington Cty. Bd. of Equal., 298 Neb. 166, 903 N.W.2d 35 (2017).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1344 - Agricultural or horticultural land; special valuation; when applicable.

77-1344.
Agricultural or horticultural land; special valuation; when applicable.
(1) Agricultural or horticultural land which has an actual value as defined in section 77-112 reflecting purposes or uses other than agricultural or horticultural purposes or uses shall be assessed as provided in subsection (3) of section 77-201 if the land meets the qualifications of this subsection and an application for such special valuation is filed and approved pursuant to section 77-1345. In order for the land to qualify for special valuation, the land must be agricultural or horticultural land and must consist of five acres or more.
(2) The eligibility of land for the special valuation provisions of this section shall be determined each year as of January 1. If the land so qualified becomes disqualified on or before December 31 of that year, it shall continue to receive the special valuation until January 1 of the year following.
(3) The special valuation placed on such land by the county assessor under this section shall be subject to equalization by the county board of equalization and the Tax Equalization and Review Commission.
Source
Laws 1974, LB 359, § 2;
Laws 1983, LB 26, § 2;
Laws 1985, LB 271, § 16;
Laws 1989, LB 361, § 10;
Laws 1991, LB 320, § 5;
Laws 1996, LB 934, § 2;
Laws 1996, LB 1039, § 1;
Laws 1997, LB 270, § 76;
Laws 1998, LB 611, § 3;
Laws 2000, LB 968, § 49;
Laws 2001, LB 170, § 10;
Laws 2004, LB 973, § 26;
Laws 2005, LB 261, § 5;
Laws 2006, LB 808, § 28;
Laws 2007, LB166, § 6;
Laws 2009, LB166, § 10;
Laws 2019, LB185, § 1;
Laws 2021, LB9, § 2;
Laws 2023, LB727, § 46.
Operative Date: June 7, 2023
Annotations
The greenbelt tax status of agricultural land does not qualify as particular evidence of rural character. County of Sarpy v. City of Gretna, 309 Neb. 320, 960 N.W.2d 272 (2021).