reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1345 - Agricultural or horticultural lands; special valuation; application.

77-1345.
Agricultural or horticultural lands; special valuation; application.
(1) An applicant seeking special valuation under section 77-1344 shall make application to the county assessor on or before June 30 of the first year in which such valuation is requested.
(2)(a) The application shall be made upon forms prescribed by the Tax Commissioner and available from the county assessor and shall include such information as may reasonably be required to determine the eligibility of the applicant and the land.
(b) The application shall be signed by any one of the following:
(i) The applicant;
(ii) Any person of legal age duly authorized in writing to sign an application on behalf of the applicant; or
(iii) The guardian or conservator of the applicant or the executor or administrator of the applicant's estate.
(c) The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record in the county unless there is filed with the assessor a true copy of the deed, contract of sale, power of attorney, lease, or other appropriate instrument evidencing the signer's qualification pursuant to subdivision (2)(b) of this section.
(3) If the county board of equalization takes action pursuant to section 77-1504 or 77-1507, the applicant may file an application for special valuation within thirty days after the mailing of the valuation notice issued by the county board of equalization pursuant to section 77-1504 or 77-1507.
Source
Laws 1974, LB 359, § 3;
Laws 1983, LB 26, § 3;
Laws 1985, LB 271, § 17;
Laws 1997, LB 397, § 16;
Laws 2000, LB 968, § 50;
Laws 2002, LB 994, § 17;
Laws 2004, LB 973, § 27;
Laws 2006, LB 808, § 29;
Laws 2007, LB334, § 73.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1346 - Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.

77-1346.
Agricultural or horticultural lands; eligibility for special valuation; rules and regulations.
The Tax Commissioner shall adopt and promulgate rules and regulations to be used by county assessors in determining eligibility for special valuation under section 77-1344 and in determining the special valuation of such land for agricultural or horticultural purposes under section 77-1344.
Source
Laws 1974, LB 359, § 4;
Laws 1985, LB 271, § 18;
Laws 1989, LB 361, § 11;
Laws 1995, LB 490, § 135;
Laws 2000, LB 968, § 52;
Laws 2007, LB334, § 74.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1347 - Agricultural or horticultural lands; special valuation; disqualification.

77-1347.
Agricultural or horticultural lands; special valuation; disqualification.
Upon approval of an application, the county assessor shall value the land as provided in section 77-1344 until the land becomes disqualified for such valuation by:
(1) Written notification by the applicant or his or her successor in interest to the county assessor to remove such special valuation;
(2) Inclusion of the land within the corporate boundaries of any sanitary and improvement district, city, or village, except that this subdivision shall not apply on or after January 1, 2023; or
(3) The land no longer qualifying as agricultural or horticultural land.
Source
Laws 1974, LB 359, § 5;
Laws 1983, LB 26, § 4;
Laws 1985, LB 271, § 19;
Laws 1989, LB 361, § 12;
Laws 2000, LB 968, § 53;
Laws 2001, LB 170, § 11;
Laws 2002, LB 994, § 18;
Laws 2005, LB 263, § 12;
Laws 2006, LB 808, § 31;
Laws 2010, LB806, § 1;
Laws 2019, LB185, § 2;
Laws 2023, LB727, § 47.
Operative Date: June 7, 2023
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1347.01 - Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.

77-1347.01.
Agricultural or horticultural lands; special valuation; disqualification; procedure; protest; decision; appeal.
At any time, the county assessor may determine that land no longer qualifies for special valuation pursuant to sections 77-1344 and 77-1347. If land is deemed disqualified, the county assessor shall send a written notice of the determination to the applicant or owner within fifteen days after his or her determination, including the reason for the disqualification. A protest of the county assessor's determination may be filed with the county board of equalization within thirty days after the mailing of the notice. The county board of equalization shall decide the protest within thirty days after the filing of the protest. The county clerk shall, within seven days after the county board of equalization's final decision, mail to the protester written notification of the board's decision. The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 within thirty days after the date of the decision. The valuation notice relating to the land subject to the county assessor's disqualification notice shall be sent in accordance with subsection (2) of section 77-1315 and the valuation may be protested pursuant to section 77-1502.
Source
Laws 2006, LB 808, § 32;
Laws 2007, LB166, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1349 - Unconstitutional.

77-1349.
Unconstitutional.
Source
Note:
Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1350 - Unconstitutional.

77-1350.
Unconstitutional.
Source
Note:
Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1351 - Unconstitutional.

77-1351.
Unconstitutional.
Source
Note:
Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1352 - Unconstitutional.

77-1352.
Unconstitutional.
Source
Note:
Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1353 - Unconstitutional.

77-1353.
Unconstitutional.
Source
Note:
Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1354 - Unconstitutional.

77-1354.
Unconstitutional.
Source
Note:
Pursuant to section 49-705(2)(d) the Revisor of Statutes has omitted sections 77-1349 to 77-1354. These sections passed in 1977 as LB 131. The Supreme Court in State ex rel. Douglas v. Herrington, 206 Neb. 516, 294 N.W.2d 330 (1980) held section 77-1350(1) to be unconstitutional and also held such section was not severable and therefor the whole act was unconstitutional.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1363 - Agricultural and horticultural land; classes and subclasses.

77-1363.
Agricultural and horticultural land; classes and subclasses.
Agricultural land and horticultural land shall be divided into classes and subclasses of real property under section 77-103.01, including, but not limited to, irrigated cropland, dryland cropland, grassland, wasteland, nurseries, feedlots, and orchards, so that the categories reflect uses appropriate for the valuation of such land according to law. Classes shall be inventoried by subclasses of real property based on soil classification standards developed by the Natural Resources Conservation Service of the United States Department of Agriculture as converted into land capability groups by the Property Tax Administrator. Land capability groups shall be Natural Resources Conservation Service specific to the applied use and not all based on a dryland farming criterion. County assessors shall utilize soil surveys from the Natural Resources Conservation Service of the United States Department of Agriculture as directed by the Property Tax Administrator. Nothing in this section shall be construed to limit the classes and subclasses of real property that may be used by county assessors or the Tax Equalization and Review Commission to achieve more uniform and proportionate valuations.
Source
Laws 1985, LB 271, § 8;
Laws 1988, LB 1207, § 5;
Laws 1989, LB 361, § 17;
Laws 1991, LB 320, § 9;
Laws 1994, LB 902, § 19;
Laws 1995, LB 490, § 139;
Laws 1997, LB 270, § 81;
Laws 1999, LB 403, § 7;
Laws 2001, LB 170, § 15;
Laws 2004, LB 973, § 30;
Laws 2006, LB 808, § 36;
Laws 2006, LB 1115, § 31;
Laws 2010, LB877, § 3;
Laws 2019, LB372, § 1.
Annotations
A "market area" does not constitute a class or subclass of agricultural land as defined by this section. Bartlett v. Dawes Cty. Bd. of Equal., 259 Neb. 954, 613 N.W.2d 810 (2000).
Neb. Const. art. VIII requires uniform and proportionate assessment within the class of agricultural land; agricultural land is then divided into "categories" such as irrigated cropland, dry cropland, and grassland. Schmidt v. Thayer Cty. Bd. of Equal., 10 Neb. App. 10, 624 N.W.2d 63 (2001).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1374 - Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.

77-1374.
Improvements on leased public lands; assessment; change of ownership; filing required; collection of tax.
Improvements on leased public lands shall be assessed, together with the value of the lease, to the owner of the improvements as real property. On or before March 1, following any construction thereof or any change in the improvements made on or before January 1, the owner of the improvements shall file with the county assessor an assessment application on a form prescribed by the Tax Commissioner. An assessment application shall also be filed with the county assessor at the time a change of ownership occurs, and such assessment application shall be signed by the owner of the improvements. The taxes imposed on the improvements shall be collected in the same manner as in all other cases of collection of taxes on real property.
Source
Laws 1903, c. 73, § 35, p. 396;
R.S.1913, § 6320;
C.S.1922, § 5921;
C.S.1929, § 77-1408;
R.S.1943, § 77-1209;
Laws 1963, c. 447, § 1, p. 1471;
Laws 1974, LB 969, § 1;
Laws 1987, LB 508, § 30;
R.S.1943, (1990), § 77-1209;
Laws 1992, LB 1063, § 111;
Laws 1992, Second Spec. Sess., LB 1, § 84;
Laws 1997, LB 270, § 82;
Laws 2007, LB334, § 76;
Laws 2012, LB1106, § 1.
Annotations
Cited in background discussion relating to ownership of improvements on school lands. State v. Rosenberger, 187 Neb. 726, 193 N.W.2d 769 (1972).
Under facts in this case improvements on Missouri River port and terminal area held to be owned by city of Omaha and not taxable. Sioux City & New Orleans Barge Lines, Inc. v. Board of Equalization of Douglas County, 186 Neb. 690, 185 N.W.2d 866 (1971).
Improvements placed on leased public land are assessed to owner of the improvements. Banks v. State, 181 Neb. 106, 147 N.W.2d 132 (1966).
Leased public lands means lands belonging to public which have been leased as authorized by law. Offutt Housing Co. v. County of Sarpy, 160 Neb. 320, 70 N.W.2d 382 (1955).
Property of this description is to be listed in the locality where it is found. Nye-Schneider-Fowler Co. v. Boone County, 102 Neb. 742, 169 N.W. 436 (1918); Nye-Schneider-Fowler Co. v. Boone County, 99 Neb. 383, 156 N.W. 773 (1916).
Real and personal property of the state and its governmental subdivisions that is leased to a private party for any purpose other than a public purpose shall be subject to property taxes as if the property were owned by the lessee. Reynolds v. Keith Cty. Bd. of Equal., 18 Neb. App. 616, 790 N.W.2d 455 (2010).
Lessee's interest in housing project constructed on land owned by federal government was subject to taxation. Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1375 - Improvements on leased lands; how assessed; apportionment.

77-1375.
Improvements on leased lands; how assessed; apportionment.
(1) If improvements on leased land are to be assessed separately to the owner of the improvements, the actual value of the real property shall be determined without regard to the fact that the owner of the improvements is not the owner of the land upon which such improvements have been placed.
(2) If the owner of the improvements claims that the value of his or her interest in the real property is reduced by reason of uncertainty in the term of his or her tenancy or because of the prospective termination or expiration of the term, he or she shall serve notice of such claim in writing by mail on the owner of the land before January 1 and shall at the same time serve similar notice on the county assessor, together with his or her affidavit that he or she has served notice on the owner of the land.
(3) If the county assessor finds, on the basis of the evidence submitted, that the claim is valid, he or she shall proceed to apportion the total value of the real property between the owner of the improvements and the owner of the land as their respective interests appear.
(4) The county assessor shall give notice to the parties of his or her findings by mail on or before June 1.
(5) The proportions so established shall continue from year to year unless changed by the county assessor after notice on or before June 1 or a claim is filed by either the owner of the improvements or the owner of the land in accordance with the procedure provided in this section.
Source
Laws 1959, c. 365, § 4, p. 1286;
Laws 1979, LB 187, § 199;
Laws 1987, LB 508, § 31;
R.S.1943, (1990), § 77-1209.02;
Laws 1992, LB 1063, § 112;
Laws 1992, Second Spec. Sess., LB 1, § 85;
Laws 1997, LB 270, § 83;
Laws 2012, LB727, § 32.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1376 - Improvements on leased lands; how assessed; notice.

77-1376.
Improvements on leased lands; how assessed; notice.
Improvements on leased lands, other than leased public lands, shall be assessed to the owner of the leased lands unless before March 1, following any construction thereof or change in the improvements made on or before January 1, the owner of the leased lands or the lessee thereof files with the county assessor, on a form prescribed by the Tax Commissioner, a request stating that specifically designated improvements on such leased lands are the property of the lessee. The improvements shall be assessed as real property, and the taxes imposed on the improvements shall be collected by levy and sale of the interest of the owner in the same manner as in all other cases of the collection of taxes on real property. When the request is filed by the owner of the leased lands, notice shall be given by the county assessor to the lessee at the address on the request.
Source
Laws 1963, c. 434, § 1, p. 1451;
Laws 1985, LB 268, § 27;
Laws 1987, LB 508, § 32;
R.S.1943, (1990), § 77-1209.03;
Laws 1992, LB 1063, § 113;
Laws 1992, Second Spec. Sess., LB 1, § 86;
Laws 1995, LB 490, § 143;
Laws 1997, LB 270, § 84;
Laws 2007, LB334, § 77.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1377 - Statewide file of real property sales; creation; use.

77-1377.
Statewide file of real property sales; creation; use.
The Property Tax Administrator shall create a statewide file of real property sales to provide information regarding hard-to-assess property, including situations in which a local property may have few available comparable sales. The Property Tax Administrator shall make the file available to county assessors.
Source
Laws 1992, LB 734, § 1;
Laws 1995, LB 490, § 144;
Laws 2001, LB 170, § 17.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1385 - Historically significant real property; qualification.

77-1385.
Historically significant real property; qualification.
The following real property shall qualify as historically significant real property for purposes of the historic rehabilitation valuation authorized by section 77-1391 pursuant to the authority granted to the Legislature under subdivision (12) of Article VIII, section 2, of the Constitution of Nebraska:
(1) Real property individually listed in the National Register of Historic Places;
(2) Real property within a district listed in the National Register of Historic Places that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387;
(3) Real property individually designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386; and
(4) Real property within a district designated pursuant to a landmark ordinance or resolution that has been approved by the State Historic Preservation Officer pursuant to section 77-1386 that is historically significant as determined by the State Historic Preservation Officer and approved under section 77-1387.
Source
Laws 2005, LB 66, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1386 - Historically significant real property; landmark ordinance or resolution; approval.

77-1386.
Historically significant real property; landmark ordinance or resolution; approval.
(1) A city, village, or county shall request the State Historic Preservation Officer's approval of any landmark ordinance or resolution which designates individual properties or districts before any such individual properties or historically significant properties within such districts receive historic rehabilitation valuation authorized by section 77-1391. The following documentation shall accompany the request:
(a) A copy of the ordinance or resolution for which approval is requested;
(b) A list, including the common addresses and common written boundary descriptions of all individual properties and historic districts designated or proposed to be designated under the ordinance or resolution;
(c) A description and statement of historical significance for all designated individual properties and historic districts, which includes representative photographic views; and
(d) A map indicating the location of individual landmarks and historic districts.
(2) Within forty-five days after receipt of the request and documentation, the State Historic Preservation Officer shall approve the ordinance or resolution if the documentation indicates compliance with the criteria for designation of landmarks and historic districts established by the United States Department of the Interior for the inclusion of properties in the National Register of Historic Places, 36 C.F.R. 60, as such regulation existed on January 1, 2005, and if the ordinance or resolution contains provisions for the following:
(a) Authorization for historic preservation under section 19-903;
(b) A statement of purpose;
(c) Establishment of a historic review commission which:
(i) Has no fewer than five members;
(ii) Has demonstrated expertise in the disciplines of history, architectural history, historic architecture, architecture, community planning, real estate, neighborhood conservation, historic preservation, or related fields;
(iii) Has staggered terms of office for members; and
(iv) Holds meetings at regular intervals at least four times a year;
(d) A process and criteria for designation of landmarks and historic districts that are consistent with those established by the United States Department of the Interior for the inclusion of properties in the National Register of Historic Places, 36 C.F.R. 60, as such regulation existed on January 1, 2005;
(e) A definition of actions that merit review by the historic review commission, which shall include demolitions and major alterations;
(f) Standards and criteria for review of actions within the jurisdiction of the historic review commission; and
(g) Procedural due process, such as notification, a hearing, and an appeal procedure.
Source
Laws 2005, LB 66, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1387 - Historically significant real property; application by property owner; approval.

77-1387.
Historically significant real property; application by property owner; approval.
(1) A property owner or the legally designated representative of the property owner may submit an application to the State Historic Preservation Officer for a determination of whether the property owner's real property is qualified to receive historic rehabilitation valuation authorized by section 77-1391 on a form prescribed by the State Historic Preservation Officer. The application shall contain at least the following information:
(a) The address and location of the property;
(b) A map showing the location of the property;
(c) Clear, current black and white or color photographs showing principal views of the property;
(d) Designation authority, whether under the National Register of Historic Places or a landmark ordinance or resolution; and
(e) If it is historically significant and located within a district listed in the National Register of Historic Places or designated under an ordinance or resolution that has been approved by the State Historic Preservation Officer under section 77-1386, the name of the district and a statement describing the contribution of the property to the significance of the district.
(2) Within thirty days after the receipt of an application, the State Historic Preservation Officer shall determine whether an individual property is eligible to be listed in the National Register of Historic Places and is therefor eligible for historic rehabilitation valuation. The State Historic Preservation Officer may extend the deadline up to an additional forty-five days if he or she determines that a site inspection is necessary.
(3) Within thirty days after the receipt of an application, the State Historic Preservation Officer shall determine whether a property located within a district on the National Register of Historic Places or designated under an ordinance or resolution that has been approved by the State Historic Preservation Officer under section 77-1386 is of historic significance to the district pursuant to the criteria in 36 C.F.R. 67.5, as such regulation existed on January 1, 2005, and inform the applicant of the decision in writing. The State Historic Preservation Officer may extend the deadline up to an additional forty-five days if he or she determines that a site inspection is necessary.
(4) Property shall not be eligible for historic rehabilitation valuation if the property has received a final certificate of rehabilitation within the twelve years prior to application.
Source
Laws 2005, LB 66, § 3.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1389 - Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.

77-1389.
Historically significant real property; preliminary certificate of rehabilitation; filing with city, village, or county.
(1) A city, village, or county may receive and recommend approval of applications for preliminary certificates of rehabilitation within its corporate boundaries pursuant to subsection (4) of this section.
(2) Prior to exercising authority under subsection (1) of this section, a city, village, or county shall request the approval of the State Historic Preservation Officer. The request shall be accompanied by assurances that the city, village, or county:
(a) Enforces laws for the designation of historically significant real property;
(b) Has a landmark ordinance or resolution that has been approved under section 77-1386;
(c) Maintains a historic review commission which has been approved by the State Historic Preservation Officer;
(d) Maintains a system for the survey and inventory of historically significant real property; and
(e) Maintains a system for reviewing applications for certifications of rehabilitations substantially the same as that provided in section 77-1388.
(3) Within forty-five days after the receipt of the request and the assurances, the State Historic Preservation Officer shall approve the city, village, or county to exercise authority under subsection (1) of this section.
(4)(a) The owner of historically significant real property described in section 77-1385 may apply for a preliminary certificate of rehabilitation on a form prescribed by the State Historic Preservation Officer. The application shall be filed with the city, village, or county prior to beginning rehabilitation, and the city, village, or county shall forward the application to the State Historic Preservation Officer with the following information:
(i) Certification that the real property is designated pursuant to a landmark ordinance or resolution or is in a district so designated; and
(ii) Any comments or recommendations on the application.
(b) The State Historic Preservation Officer shall process the application in accordance with subsection (4) of section 77-1388.
Source
Laws 2005, LB 66, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1390 - Historically significant real property; final certificate of rehabilitation; issuance.

77-1390.
Historically significant real property; final certificate of rehabilitation; issuance.
Upon completion of the rehabilitation the owner shall provide the following information to the State Historic Preservation Officer to obtain a final certificate of rehabilitation:
(1) Documentation of the dates on which construction commenced and was completed;
(2) Clear, current black and white or color photographs showing the completed rehabilitation work, the appearance of the structure immediately prior to the rehabilitation, and, if possible, the historic appearance of the historically significant real property;
(3) A written description of the original condition of the historically significant real property;
(4) A written description of the present condition of the historically significant real property; and
(5) A written description and, if applicable, final plans and specifications of the rehabilitation.
The State Historic Preservation Officer shall issue a final certificate of rehabilitation to the owner if the rehabilitation meets the Standards for Rehabilitation as described in 36 C.F.R. 67.7, as such regulation existed on January 1, 2005, and transmit a copy to the county assessor within seven days after issuance of the certificate to the owner.
Source
Laws 2005, LB 66, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1391 - Historically significant real property; valuation.

77-1391.
Historically significant real property; valuation.
(1) Commencing January 1, 2006, for all real property for which a final certificate of rehabilitation has been issued, the valuation for purposes of assessment shall be no more than the base-year valuation for eight years following issuance of the final certificate of rehabilitation.
(2) For the four years following the expiration of the eight-year period specified in subsection (1) of this section, the valuation for purposes of the assessment shall be as follows:
(a) For the first year, the base-year valuation plus twenty-five percent of the difference in the base-year valuation and the current year actual value;
(b) For the second year, the base-year valuation plus fifty percent of the difference in the base-year valuation and the current year actual value;
(c) For the third year, the base-year valuation plus seventy-five percent of the difference in the base-year valuation and the current year actual value; and
(d) For the fourth year, the current year actual value.
(3) For purposes of sections 77-1385 to 77-1394, base-year valuation means the assessed valuation of the historically significant real property in the assessment year the preliminary certificate of rehabilitation was issued as certified in subdivision (1)(c) of section 77-1388 or as finally determined if appealed.
(4) If, during the eight-year period and the four-year period specified in subsections (1) and (2) of this section, the State Historic Preservation Officer determines that historically significant real property for which a final certificate of rehabilitation has been issued (a) has been the subject of repair, renovation, remodeling, or improvement but not in accordance with the Standards for Rehabilitation as described in 36 C.F.R. 67.7, as such regulation existed on January 1, 2005, (b) is no longer of historical significance to a qualified historic district, or (c) no longer possesses the qualifications for listing in the National Register of Historic Places, he or she shall revoke the final certificate of rehabilitation by written notice to the owner and transmit a copy of the revocation to the county assessor.
(5) Upon disqualification of any real property receiving base-year valuation under sections 77-1385 to 77-1394, the county assessor shall change the value of such property to its actual value in the assessment year following the revocation of the final certificate of rehabilitation.
Source
Laws 2005, LB 66, § 7.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1392 - Historically significant real property; Tax Commissioner; rules and regulations.

77-1392.
Historically significant real property; Tax Commissioner; rules and regulations.
The Tax Commissioner may adopt and promulgate rules and regulations regarding the base-year valuation of historically significant real property.
Source
Laws 2005, LB 66, § 8;
Laws 2007, LB334, § 78.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1393 - Historically significant real property; State Historic Preservation Officer; rules and regulations.

77-1393.
Historically significant real property; State Historic Preservation Officer; rules and regulations.
The State Historic Preservation Officer may adopt and promulgate rules and regulations to carry out sections 77-1385 to 77-1394, including, but not limited to, provisions that:
(1) Preclude the issuance of a conditional, preliminary, or final certificate of rehabilitation for any owner-occupied single family residence if thirty percent or more of the dwelling space is new construction outside the existing structure;
(2) Specify what costs are eligible to meet the twenty-five percent minimum specified costs and make ineligible those costs attributable to new construction outside the existing structure; and
(3) Allow the issuance of a certificate of rehabilitation for a condominium.
Source
Laws 2005, LB 66, § 9.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1394 - Historically significant real property; protests; procedure; appeal.

77-1394.
Historically significant real property; protests; procedure; appeal.
(1) Any decision of the State Historic Preservation Officer under sections 77-1385 to 77-1394 may be protested to the State Historic Preservation Officer within thirty days after the mailing of the written notice. If a protest is not filed, the action of the State Historic Preservation Officer shall be final. If a protest is filed, the State Historic Preservation Officer shall hear the protest within fourteen days after receipt of the protest.
(2) The State Historic Preservation Officer, within seven days after his or her final decision, shall mail written notice of his or her final decision to the owner and the county assessor of the county in which the real property is located.
(3) Any owner aggrieved by a final decision of the State Historic Preservation Officer may appeal the final decision to the district court within thirty days after mailing of the final decision by the State Historic Preservation Officer. The county assessor may appeal a final decision of the State Historic Preservation Officer to the district court within thirty days after mailing of the final decision by the State Historic Preservation Officer. The thirty-day period for filing such an appeal commences to run from the date of the mailing of the final decision. Upon receiving a copy of the final order on an appeal filed with the district court, the State Historic Preservation Officer shall mail a copy of the final order to the county assessor of the county in which the real property is located.
Source
Laws 2005, LB 66, § 10.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1401 - Terms, defined.

77-1401.
Terms, defined.
For purposes of sections 77-1401 to 77-1409:
(1) Account means an achieving a better life experience account established under the program for the purposes of funding future qualified disability expenses of a designated beneficiary;
(2) Contracting state means a state without a qualified program which has entered into a contract with a state with a qualified program to provide residents of the contracting state access to a qualified program;
(3) Designated administrator means any corporation or other entity whose powers and privileges are provided for in any general or special law, whether for profit or not, designated or retained by the State Treasurer for the purpose of administering, subject to the ongoing supervision of the State Treasurer, all or any portion of the investment, marketing, record-keeping, administrative, or other functions of the program;
(4) Designated beneficiary means the individual with a disability named as the beneficiary of an account;
(5) Individual with a disability means an individual who is an eligible individual as defined under section 529A;
(6) Program means the qualified program established by the State Treasurer as provided in section 77-1402 and administered by the State Treasurer and, to the extent so delegated or contracted by the State Treasurer, one or more designated administrators;
(7) Qualified disability expenses means any expenses related to the blindness or disability of the individual with a disability which are made for the benefit of an individual who is the designated beneficiary, including education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention, and wellness, financial management and administrative services, legal fees, expenses for oversight and monitoring, and funeral and burial expenses; and other expenses which are approved under regulations promulgated under section 529A;
(8) Qualified program means a qualified ABLE program as defined under section 529A; and
(9) Section 529A means section 529A of the Internal Revenue Code of 1986, as amended, and any regulations promulgated thereunder.
Source
Laws 2015, LB591, § 1.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1402 - State Treasurer; establish achieving a better life program or contract with another state.

77-1402.
State Treasurer; establish achieving a better life program or contract with another state.
(1) For purposes of administering accounts established to encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities, the State Treasurer shall either establish the achieving a better life experience program as provided in sections 77-1403 to 77-1409 or contract with another state with a qualified program. The State Treasurer may enter into a contract with any contracting state to allow any resident of the contracting state to participate in the program established by the State Treasurer. Money from the Treasury Management Cash Fund may be appropriated for a program pursuant to section 77-1407 and to contract with another state with a qualified program under this section.
(2) Under a qualified program, one or more persons may make contributions to an account to meet the qualified disability expenses of the designated beneficiary of the account.
(3) If the State Treasurer establishes the program as authorized in this section, sections 77-1403 to 77-1409 apply.
Source
Laws 2015, LB591, § 2.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1404 - Contributions.

77-1404.
Contributions.
Any person may make contributions to an account to meet the qualified disability expenses of the designated beneficiary of the account if the account and contributions meet the other requirements of sections 77-1403 to 77-1409 and the rules and regulations adopted and promulgated by the State Treasurer.
Source
Laws 2015, LB591, § 4.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1405 - Qualified program.

77-1405.
Qualified program.
The State Treasurer and, to the extent required by the terms of such designation, any designated administrator shall operate the program so that it constitutes a qualified program in compliance with the requirements of section 529A.
Source
Laws 2015, LB591, § 5.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1406 - Investment options; state investment officer; fiduciary responsibility.

77-1406.
Investment options; state investment officer; fiduciary responsibility.
The State Treasurer and any designated administrator shall provide investment options for the investment of amounts contributed to an account, except that the state investment officer shall have fiduciary responsibility to make all decisions regarding the investment of the money in the expense fund and program fund created in section 77-1407 and any money credited to the Treasury Management Cash Fund for administrative expenses of the program, including the selection of all investment options and the approval of all fees and other costs charged to trust assets except costs for administration, operation, and maintenance of the trust as appropriated by the Legislature, pursuant to the directions, guidelines, and policies established by the Nebraska Investment Council. The State Treasurer shall not adopt and promulgate rules and regulations that in any way interfere with the fiduciary responsibility of the state investment officer to make all decisions regarding the investment of money in the expense fund and program fund or money of the program credited to the Treasury Management Cash Fund. The Nebraska Investment Council may adopt and promulgate rules and regulations to provide for the prudent investment of the assets of the program. The council or its designee also has the authority to select and enter into agreements with individuals and entities to provide investment advice and management of the assets held by the program, establish investment guidelines, objectives, and performance standards with respect to the assets held by the program, and approve any fees, commissions, and expenses, which directly or indirectly affect the return on assets.
Source
Laws 2015, LB591, § 6.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1408 - Annual audited financial report; supplemental information.

77-1408.
Annual audited financial report; supplemental information.
(1) The State Treasurer shall submit an annual audited financial report, prepared in accordance with generally accepted accounting principles, on the operations of the program by November 1 to the Governor and the Legislature. The report submitted to the Legislature shall be submitted electronically. The State Treasurer shall cause the audit to be made either by the Auditor of Public Accounts or by an independent certified public accountant designated by the State Treasurer, and the audit shall include direct and indirect costs attributable to the use of outside consultants, independent contractors, and any other persons who are not state employees.
(2) The annual audit shall be supplemented by all of the following information prepared by the State Treasurer:
(a) Any related studies or evaluations prepared in the preceding year;
(b) A summary of the benefits provided by the program, including the number of designated beneficiaries in the program; and
(c) Any other information which is relevant in order to make a full, fair, and effective disclosure of the operations of the program, including the investment performance of the funds.
Source
Laws 2015, LB591, § 8.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1409 - State Treasurer; rules and regulations; powers.

77-1409.
State Treasurer; rules and regulations; powers.
The State Treasurer may adopt and promulgate rules and regulations, enter into contracts and agreements, charge fees and expenses to the funds held under the program or to persons establishing or owning accounts, make reports, retain designated administrators, employees, experts, and consultants, and do all other things necessary or convenient to implement sections 77-1401 to 77-1409.
Source
Laws 2015, LB591, § 9.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1502.01 - Board; referee; appointment; compensation; duties.

77-1502.01.
Board; referee; appointment; compensation; duties.
In all counties the county board of equalization may appoint one or more suitable persons to act as referees. The compensation of a referee shall be fixed by the county board and shall be payable from the general fund of the county. The county board of equalization may direct that any protest filed in accordance with section 77-1502, shall be heard in the first instance by the referee in the manner provided for the hearing of protests by the county board of equalization. Upon the conclusion of the hearing in each case, the referee shall transmit to the county board of equalization all papers relating to the case, together with his or her findings and recommendations in writing. The county board of equalization, after considering all papers relating to the protest and the findings and recommendations of the referee, may make the order recommended by the referee or any other order in the judgment of the board of equalization required by the findings of the referee, or may hear additional testimony, or may set aside such findings and hear the protest anew.
Source
Laws 1969, c. 626, § 1, p. 2525;
Laws 1980, LB 658, § 1.
Annotations
The ultimate responsibility to equalize valuations rests upon the county board of equalization, and it cannot avoid this duty by using the power to appoint referees. Zabawa v. Douglas Cty. Bd. of Equal., 17 Neb. App. 221, 757 N.W.2d 522 (2008).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1503.01 - Property exempt from equalization.

77-1503.01.
Property exempt from equalization.
Any property valued by the state shall not be subject to the jurisdiction of the county board of equalization.
Source
Laws 1971, LB 945, § 4;
Laws 1984, LB 835, § 10;
Laws 1987, LB 508, § 45;
Laws 1992, LB 1063, § 125;
Laws 1992, Second Spec. Sess., LB 1, § 98;
Laws 1995, LB 452, § 24;
Laws 1995, LB 490, § 148;
Laws 1997, LB 270, § 87;
Laws 1999, LB 194, § 24.
Annotations
County board of equalization is statutorily empowered and authorized to equalize only those assessments of countywide property of which the county has the authority to assess the value. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1506.01 - Application for reduction in value; waiver of notice.

77-1506.01.
Application for reduction in value; waiver of notice.
Whenever any owner of real or personal property applies to the county board of equalization for a reduction in the taxable value of any such property, the owner shall be deemed to have waived notice of increase in the taxable value of such property which is found undervalued by the county board of equalization notwithstanding the provisions of any other statutes to the contrary.
Source
Laws 1969, c. 673, § 3, p. 2598;
Laws 1979, LB 187, § 211;
Laws 1992, LB 719A, § 167.
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1506.04 - Unconstitutional.

77-1506.04.
Unconstitutional.
Source
Note:
The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1506.05 - Unconstitutional.

77-1506.05.
Unconstitutional.
Source
Note:
The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1506.06 - Unconstitutional.

77-1506.06.
Unconstitutional.
Source
Note:
The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1506.07 - Unconstitutional.

77-1506.07.
Unconstitutional.
Source
Note:
The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).
2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-1506.08 - Unconstitutional.

77-1506.08.
Unconstitutional.
Source
Note:
The Revisor of Statutes, as authorized by section 49-705, has omitted sections 77-1506.04 to 77-1506.08 which the Supreme Court has held to be unconstitutional. State ex rel. Meyer v. Peters, 191 Neb. 330, 215 N.W.2d 520 (1974).