reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,116 - Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.

77-3,116.
Study; cooperation with Department of Labor and other state agencies; contracts authorized; reports; department; duty.
(1) The Department of Revenue and the Department of Labor shall cooperate and participate in the collection of data for the study described in section 77-3,115. Other state agencies, including the University of Nebraska, shall assist in the study or the update as requested by the Department of Revenue and as any necessary funds are available. Any agency may contract with the Department of Revenue to provide such assistance. The Department of Revenue may also contract with an independent entity for the entity to conduct or assist in conducting such study or update. The department, other state agency, or independent entity preparing the material or study shall utilize and consider, along with other information, the results of any available study relating to the items listed in section 77-3,115 and conducted or contracted for by the Legislature in the year prior to April 16, 1992.
(2) A preliminary report of the initial study's models and initial findings shall be reported by the Department of Revenue to the chairpersons of the Appropriations Committee and Revenue Committee of the Legislature, the Clerk of the Legislature, and the Governor by December 1, 1992. The initial study shall be completed and the department shall report its findings to the same entities by December 1, 1993. The study shall be updated and the update shall be reported to the same entities on November 1, 2013, and every two years thereafter. The study submitted to the Appropriations Committee and Revenue Committee of the Legislature and the Clerk of the Legislature pursuant to this subsection shall be submitted electronically.
(3) Any models developed for the initial study or update shall be electronically shared with the Legislative Fiscal Analyst. The Department of Revenue shall include in its budget request for every other biennium following the 1991-93 biennium sufficient appropriation authority to conduct or contract for the required update.
Source
Laws 1992, LB 719A, § 218;
Laws 2012, LB727, § 29;
Laws 2012, LB782, § 137;
Laws 2013, LB612, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,117 - Department of Revenue; computation authorized.

77-3,117.
Department of Revenue; computation authorized.
(1) When the Department of Revenue finds that the administration of the revenue laws might be more efficiently and economically conducted, the department may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts will be rounded to the nearest dollar, with amounts ending in fifty cents or more rounded to the next highest dollar.
(2) The department may, on an annual basis, eliminate account balances of one dollar or less under uniform procedures developed by the department.
(3) For sales and use tax purposes, the tax computation shall be carried to the third decimal place and rounded down to a whole cent whenever the third decimal place is four or less and rounded up to a whole cent whenever the third decimal place is greater than four.
Source
Laws 1993, LB 345, § 8;
Laws 2003, LB 282, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,118 - Department of Revenue; charge for information; authorized.

77-3,118.
Department of Revenue; charge for information; authorized.
The Department of Revenue may charge persons and state agencies for any listings made by the department of information that is not confidential. The Tax Commissioner shall set the price of such listings which shall be the cost of production.
Source
Laws 1993, LB 345, § 9.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-3,119 - Tax Commissioner; certify population of cities and villages.

77-3,119.
Tax Commissioner; certify population of cities and villages.
(1) The Tax Commissioner shall certify the population of cities and villages to be used for purposes of calculations made pursuant to subdivisions (3)(a) and (b) of section 35-1205, subdivision (1) of section 39-2517, and sections 39-2513 and 77-27,139.02. The Tax Commissioner shall transmit copies of such certification to all interested parties upon request.
(2) The Tax Commissioner shall certify the population of each city and village based upon the most recent federal census figures. The Tax Commissioner shall determine the most recent federal census figures for each city and village by using the most recent federal census figures available from (a) the most recent federal decennial census, (b) the most recent revised certified count by the United States Bureau of the Census, or (c) the most recent federal census figure of the city or village plus the population of territory annexed as calculated in sections 18-1753 and 18-1754.
(3) The Tax Commissioner may adopt and promulgate rules and regulations to carry out this section.
Source
Laws 1994, LB 1127, § 1;
Laws 1998, LB 1120, § 26;
Laws 2000, LB 968, § 33;
Laws 2011, LB383, § 2;
Laws 2017, LB113, § 54;
Laws 2021, LB509, § 9.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-414 - Educational courses and standards; Tax Commissioner; duties.

77-414.
Educational courses and standards; Tax Commissioner; duties.
The Property Tax Administrator shall:
(1) Establish, implement, and maintain a required system of educational courses for the certification and recertification of all holders of county assessor certificates; and
(2) Establish the required educational standards and criteria for certification and recertification of all holders of county assessor certificates.
In order to promote compliance with the requirements of this section, the Tax Commissioner shall adopt and promulgate, and from time to time amend or revise, rules and regulations containing the necessary educational standards and criteria for certification and recertification.
Source
Laws 1999, LB 194, § 14;
Laws 2003, LB 443, § 1;
Laws 2007, LB334, § 28.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-420 - Supplementary seminars; purpose.

77-420.
Supplementary seminars; purpose.
In cooperation with the county assessors association, the Property Tax Administrator may arrange and conduct seminars in assessment methods, which seminars shall be supplementary to any educational course required under section 77-414.
Source
Laws 1963, c. 439, § 6, p. 1458;
Laws 1995, LB 490, § 51;
Laws 1997, LB 270, § 21;
Laws 2003, LB 443, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-421 - Certification as county assessor; applicants; forms; examination; fee.

77-421.
Certification as county assessor; applicants; forms; examination; fee.
(1) The Property Tax Administrator shall, in February, May, August, and November of each year, hold an examination of applicants for certification as county assessor. An applicant for the examination shall, not less than ten days before an examination, present to the Property Tax Administrator a written application on forms provided by the Property Tax Administrator. Such application shall not be considered by the Property Tax Administrator unless accompanied by a payment of a fee to the order of the Tax Commissioner. The fees shall be credited to the Department of Revenue Property Assessment Division Cash Fund. The amount of such fee shall be determined annually by the Tax Commissioner and shall be sufficient to cover the costs of the administration of the examination. Such examination shall be written and shall be of such character as fairly to test and determine the qualifications, fitness, and ability of the person tested actually to perform the duties of county assessor. The Property Tax Administrator shall prepare such examination.
(2) When the office of county assessor is vacant, the county board may for good cause request a certification examination from the Property Tax Administrator at a time different from those set out in subsection (1) of this section. The request shall be in writing and shall state the basis for the certification examination. The Property Tax Administrator shall within ten days after receipt of the request for certification review the request and send notice of approval or disapproval to the county board. If approved, the Property Tax Administrator shall state the date, time, and place of the requested certification examination.
Source
Laws 1969, c. 623, § 1, p. 2520;
Laws 1983, LB 245, § 1;
Laws 1986, LB 1105, § 1;
Laws 1995, LB 490, § 52;
Laws 1997, LB 270, § 22;
Laws 1999, LB 36, § 12;
Laws 2000, LB 968, § 34;
Laws 2007, LB334, § 29;
Laws 2009, LB166, § 5.
Annotations
This section is not involved in an unconstitutional delegation of legislative power or an unreasonable classification. Shear v. County Board of Commissioners of Rock County, 187 Neb. 849, 195 N.W.2d 151 (1972).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-422 - Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.

77-422.
Certification as county assessor; examination; successful completion; certificate; disciplinary actions; appeal; invalidated certificate; effect.
(1) Upon the successful completion of the examination by the applicant, a county assessor certificate shall be issued to him or her.
(2) The Tax Commissioner shall establish a system for revocation or suspension of a certificate, including a certificate issued by the Property Tax Administrator, for failure to maintain the educational standards and criteria and shall have the power to revoke the certificate if the certificate holder has not successfully met the educational requirements in section 77-414. A copy of the Tax Commissioner's written order revoking or suspending a certificate shall be mailed to the person within seven days after the date of the order.
(3) Any person whose certificate, including a certificate issued by the Property Tax Administrator, has been revoked or suspended may appeal the written order of the Tax Commissioner, within thirty days after the date of the order, to the Tax Equalization and Review Commission in accordance with section 77-5013.
(4) A person whose certificate has been invalidated by the commission or the Tax Commissioner shall not be eligible to hold a certificate for five years after the date of invalidation.
Source
Laws 1969, c. 623, § 2, p. 2521;
Laws 2003, LB 443, § 5;
Laws 2004, LB 973, § 9;
Laws 2006, LB 808, § 25;
Laws 2007, LB334, § 30.
Annotations
This section is not involved in an unconstitutional delegation of legislative power or an unreasonable classification. Shear v. County Board of Commissioners of Rock County, 187 Neb. 849, 195 N.W.2d 151 (1972).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-602 - Railroad operating property; duty of Property Tax Administrator; when valued.

77-602.
Railroad operating property; duty of Property Tax Administrator; when valued.
The Property Tax Administrator in May of each year shall proceed to ascertain all operating property of any railroad company owning, operating, or controlling any railroad or railroad service in this state. Operating property is property that contributes to the operation of a railroad and which for the purpose of this section shall be held to include the main track, sidetrack, spur tracks, warehouse tracks, roadbed, right-of-way and depot grounds, all machine and repair shops, general office buildings, storehouses, and all water and fuel stations, buildings, and superstructures located on any of such property, any manufacturing plant necessary in the operation of such railroad and any property used or held in connection with the manufacturing plant, all machinery, rolling stock, telegraph lines and instruments connected with such lines, all material on hand and supplies provided for operating and carrying on the business of such road, in whole or in part, franchises, all personal property of such railroad company, and all other real property of such railroad company which is adjacent and contiguous to the railroad right-of-way and is used or held for the sole purpose of operating the railroad. Nonoperating property is property owned or leased by a railroad company that does not contribute to the operation of a railroad. The Property Tax Administrator shall value operating property as other real and personal property.
Source
Laws 1903, c. 73, § 86, p. 414;
R.S.1913, § 6376;
Laws 1921, c. 133, art. VI, § 2, p. 555;
C.S.1922, § 5840;
C.S.1929, § 77-502;
R.S.1943, § 77-602;
Laws 1969, c. 659, § 1, p. 2577;
Laws 1979, LB 105, § 2;
Laws 1979, LB 103, § 1;
Laws 1981, LB 486, § 1;
Laws 1985, LB 268, § 4;
Laws 1995, LB 490, § 61;
Laws 1997, LB 270, § 24.
Annotations
Roundhouse, machine shops and office building are not subject to local taxation. Missouri P. R.R. Corp. v. Board of Equalization of Richardson County, 114 Neb. 84, 206 N.W. 150 (1925).
Interpretation by State Board of Equalization of law pertaining to apportioning of value of rolling stock, was proper. State ex rel. Village of Dakota City v. Bryan, 112 Neb. 692, 200 N.W. 870 (1924).
Water pipe line owned and operated by railroad company is not subject to local taxation. Chicago, B. & Q. R.R. Co. v. Webster County, 101 Neb. 311, 163 N.W. 316 (1917).
Railroad for purpose of taxation is considered an entity and includes all property held and used principally in operation of road. Chicago, B. & Q. R.R. Co. v. Box Butte County, 99 Neb. 208, 155 N.W. 881 (1915).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-603.01 - Railroad operating property; sale; report by purchaser; contents; penalty; waiver.

77-603.01.
Railroad operating property; sale; report by purchaser; contents; penalty; waiver.
The sale of railroad operating property as defined in section 77-602 shall be reported by the purchaser to the Property Tax Administrator within thirty days after the date of sale. The purchaser shall identify the seller, the date of the sale, any change in the name of the railroad, the main track and sidetrack mileage located in each political subdivision, and the purchase price. If additional information regarding the sale is deemed necessary, the Property Tax Administrator shall make a written request for such information to the purchaser or seller. This requirement shall apply only to a purchaser subject to section 77-603. For each day's failure to furnish the information required to be reported by this section, 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 may waive all or part of the penalty provided in this section.
Source
Laws 1997, LB 270, § 26;
Laws 1999, LB 36, § 13;
Laws 2007, LB334, § 32.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-693 - Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.

77-693.
Adjustment to value of railroad and car line property; Property Tax Administrator; powers and duties.
(1) The Property Tax Administrator in determining the taxable value of railroads and car lines shall determine the following ratios involving railroad and car line property and commercial and industrial property:
(a) The ratio of the taxable value of all commercial and industrial personal property in the state actually subjected to property tax divided by the market value of all commercial and industrial personal property in the state;
(b) The ratio of the taxable value of all commercial and industrial real property in the state actually subjected to property tax divided by the market value of all commercial and industrial real property in the state;
(c) The ratio of the taxable value of railroad personal property to the market value of railroad personal property. The numerator of the ratio shall be the taxable value of railroad personal property. The denominator of the ratio shall be the railroad system value allocated to Nebraska and multiplied by a factor representing the net book value of rail transportation personal property divided by the net book value of total rail transportation property;
(d) The ratio of the taxable value of railroad real property to the market value of railroad real property. The numerator of the ratio shall be the taxable value of railroad real property. The denominator of the ratio shall be the railroad system value allocated to Nebraska and multiplied by a factor representing the net book value of rail transportation real property divided by the net book value of total rail transportation property; and
(e) Similar calculations shall be made for car line taxable properties.
(2) If the ratio of the taxable value of railroad and car line personal or real property exceeds the ratio of the comparable taxable commercial and industrial property by more than five percent, the Property Tax Administrator may adjust the value of such railroad and car line property to the percentage of the comparable taxable commercial and industrial property pursuant to federal statute or Nebraska federal court decisions applicable thereto.
(3) For purposes of this section, commercial and industrial property shall mean all real and personal property which is devoted to commercial or industrial use other than rail transportation property and land used primarily for agricultural purposes.
(4) For tax years prior to tax year 2020, after the adjustment made pursuant to subsections (1) and (2) of this section, the Property Tax Administrator shall multiply the value of the tangible personal property of each railroad and car line by the compensating exemption factor calculated in section 77-1238.
Source
Laws 1992, LB 719A, § 219;
Laws 1995, LB 490, § 86;
Laws 2015, LB259, § 6;
Laws 2020, LB1107, § 122.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-701 - Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.

77-701.
Property assessment division; established; Property Tax Administrator; powers and duties; appeal rights.
(1) A division of state government to be known as the property assessment division of the Department of Revenue is established. The Property Tax Administrator shall be the chief administrative officer of the division but shall be under the general supervision of the Tax Commissioner.
(2) The goals and functions of the division shall be to: (a) Execute faithfully the property tax laws of the State of Nebraska; (b) provide for efficient, updated methods and systems of property tax reporting, enforcement, and related activities; and (c) continually seek to improve its system of administration.
(3) All employees, budget requirements, appropriations, encumbrances, and assets and liabilities of the Department of Property Assessment and Taxation for the administration of property valuation and equalization shall be transferred and delivered to the division. The transferred employees shall not lose any accrued benefits or status due to the transfer and shall receive the same benefits as other state employees, including participation in the State Employees Retirement Act.
(4) The Tax Commissioner or Property Tax Administrator may appeal any final decision of a county board of equalization relating to the granting or denying of an exemption of real or personal property to the Tax Equalization and Review Commission. If the Tax Commissioner or Property Tax Administrator files such an appeal, the person, corporation, or organization granted or denied the exemption by the county board of equalization shall be made a party to the appeal and shall be issued a notice of the appeal by the Tax Equalization and Review Commission within thirty days after the appeal is filed. The Tax Commissioner or Property Tax Administrator may appeal any final decision of the Tax Equalization and Review Commission relating to the granting or denying of an exemption of real or personal property or relating to the valuation or equalization of real property.
Source
Laws 1999, LB 36, § 21;
Laws 2007, LB334, § 43;
Laws 2010, LB877, § 2.
Cross References
State Employees Retirement Act, see section 84-1331.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-702 - Property Tax Administrator; qualifications; duties.

77-702.
Property Tax Administrator; qualifications; duties.
(1) The Governor shall appoint a Property Tax Administrator with the approval of a majority of the members of the Legislature. The Property Tax Administrator shall have experience and training in the fields of taxation and property appraisal and shall meet all the qualifications required for members of the Tax Equalization and Review Commission under subsections (1) and (2) of section 77-5004.
(2) In addition to any duties, powers, or responsibilities otherwise conferred upon the Property Tax Administrator, he or she shall administer and enforce all laws related to the state supervision of local property tax administration and the central assessment of property subject to property taxation. The Property Tax Administrator shall also advise county assessors regarding the administration and assessment of taxable property within the state and measure assessment performance in order to determine the accuracy and uniformity of assessments.
Source
Laws 1999, LB 36, § 22;
Laws 2001, LB 465, § 1;
Laws 2007, LB334, § 44;
Laws 2011, LB210, § 4;
Laws 2011, LB384, § 5;
Laws 2019, LB512, § 12.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-705 - Uniform tax books, records, and forms; approval.

77-705.
Uniform tax books, records, and forms; approval.
The form of all schedules, books of instruction, assessment and tax books, records, and other forms which may be necessary or expedient for the proper administration of the property tax laws of the state shall be approved by the Tax Commissioner. All such schedules, forms, and documents shall be uniform throughout the several counties insofar as the same is possible and practicable. The Department of Revenue may provide forms on a reimbursement basis. Alterations to any prescribed form may be made only upon written application to and written approval from the Tax Commissioner.
Source
Laws 1999, LB 36, § 25;
Laws 2007, LB334, § 45.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-706 - Property tax administration; implementation of agreements and working relationships; state and federal agencies.

77-706.
Property tax administration; implementation of agreements and working relationships; state and federal agencies.
The Department of Revenue may develop and implement such agreements and working relationships which are consistent with the laws of the State of Nebraska with any federal office, state agency, or local subdivision of state government, either within or without the State of Nebraska, which it may find necessary or desirable for proper administration of the property tax laws of this state.
Source
Laws 1999, LB 36, § 26;
Laws 2007, LB334, § 46.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-707 - Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.

77-707.
Property Tax Administrator; administer oaths; compel attendance of witnesses; production of records; rules of procedure for discovery.
(1) The Property Tax Administrator or his or her duly authorized representative may administer oaths, compel the attendance of witnesses, and require the production of records as may be necessary for the performance of his or her responsibilities under applicable state law.
(2) The Property Tax Administrator may adopt and promulgate rules of procedure for discovery, not in conflict with the laws governing discovery in civil cases, as may be necessary for the performance of his or her responsibilities under applicable state law.
Source
Laws 1999, LB 36, § 27.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-709 - Property assessment division; annual report; powers and duties.

77-709.
Property assessment division; annual report; powers and duties.
The property assessment division of the Department of Revenue shall publish an annual report detailing property tax valuations, taxes levied, and property tax rates throughout the state. The annual report shall display information by political subdivision and by property type within each county and also include statewide summarizations. The department shall submit the report electronically to the Clerk of the Legislature. The department may charge a fee for copies of the annual report. The Tax Commissioner shall set the fee, based on the reasonable cost of production.
Source
Laws 2001, LB 170, § 4;
Laws 2007, LB334, § 47;
Laws 2013, LB222, § 30.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-801.01 - Terms, defined.

77-801.01.
Terms, defined.
As used in sections 77-801 to 77-804:
(1) Nonoperating property means property owned or leased by a public service entity that does not contribute to the entity's function;
(2) Operating property means property owned or leased that contributes to a public service entity's function; and
(3) Public service entity means any person as defined in section 49-801 or entity, organized for profit under the laws of this state or any other state or government and engaged in the business of waterworks, electrical power, gas works, natural gas, telecommunications, pipelines used for the transmission of oil, heat, steam, or any substance to be used for lighting, heating, or power, and pipelines used for the transmission of articles by pneumatic or other power and all other similar or like entities.
Source
Laws 1985, LB 269, § 1;
Laws 1986, LB 732, § 2;
Laws 1997, LB 270, § 38;
Laws 2000, LB 968, § 39;
Laws 2006, LB 808, § 26.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-801.02 - Tax Commissioner; powers.

77-801.02.
Tax Commissioner; powers.
The Tax Commissioner shall have power to require any officer, agent, or servant of any public service entity 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 1997, LB 270, § 39;
Laws 2007, LB334, § 48.