Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 80 - School Adjusted Valuation Regulations › Section 350-80-004 - APPEALS OR REQUESTS

Current through June 17, 2024
004.01 On or before November 10, any local
				system may file with the Tax Commissioner written objections to the adjusted
				valuations, stating the reasons why the adjusted valuations are not the
				valuations required by Neb. Rev. Stat. §
									79-1016.
004.02 The Tax Commissioner will establish a
				time for hearing the written objections of each objecting local system at the
				office of the Tax Commissioner. At the hearing, both parties will be allowed to
				introduce any evidence that is relevant and necessary for determining the
				adjusted valuation.
004.03 The
				burden of proof in the hearings is on the party protesting the Division's
				determination of adjusted valuation. The Division's determination is presumed
				correct, unless competent evidence is presented to the contrary. If competent
				evidence is produced by the protesting party, the reasonableness of the
				Division's action in determining adjusted valuation becomes one of fact based
				upon all of the evidence presented.
004.04 In rebutting the presumption that the
				Division's determination of the adjusted valuation is correct, the protesting
				party must show by clear and convincing evidence that the Division's 's
				determination was the result of a systematic exercise of intentional will or
				failure of plain duty, and not mere errors of judgment or a difference of
				opinion.
004.05 Based upon the
				evidence introduced at the hearing, the Tax Commissioner must enter a written
				order upholding or changing the adjusted valuations. On or before the following
				January 1, the Tax Commissioner must certify the order to the Department of
				Education and mail a copy of the written order to the local system within seven
				days after the date of the order.
004.06 Any final determination of the Tax
				Commissioner under this regulation may be appealed within 30 days after the
				date of the order to the Tax Equalization and Review Commission, pursuant to
				Neb. Rev. Stat. §
									77-5013.
004.07 On or before November 10, any local
				system or county official may file with the Tax Commissioner a written request
				for a nonappealable correction of the adjusted valuation due to clerical error
				or valuation adjustment due to qualification or nonqualification of special
				valuation for agricultural and horticultural land, pursuant to Neb. Rev. Stat.
				§§
									77-1343
				to
				77-1347.01.
				On or before the following January 1, the Tax Commissioner must approve or deny
				the request. If approved, the corrected adjusted valuations must be recertified
				to the Department of Education with a copy forwarded to the local system and
				county official.
004.08 On or
				before May 31 of the year following the certification of the adjusted
				valuations to the Department of Education, any local system or county official
				may file a nonappealable request with the Tax Commissioner for a correction to
				the adjusted valuation of a local system or school district. The adjustment may
				only be based upon corrections to the tax list that changed the assessed
				valuations of taxable properties within that local system or school
				district.
004.09 Upon receiving the
				written request, the Tax Commissioner must notify the county assessor, or
				multiple county assessors if the school district extends into more than one
				county, of the request. The Property Tax Administrator will provide the
				prescribed forms for the county assessor to report the recertified taxable
				valuation. The county assessor must file this report within 10 days of the Tax
				Commissioner's notification.
004.09A The
				county assessor will determine the recertified valuation by taking the original
				school district valuation as certified on the tax list for the prior tax year,
				and adding or subtracting the tax list corrections that have changed the
				original certified taxable value.