Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-010 - County Board of Equalization Petition for Adjustment of the Level of Value for a Class or Subclass

Current through June 17, 2024
010.01 County Board
				Petition
After completion of its actions and based upon the hearings
				  conducted pursuant to Neb. Rev. Stat. §§
										77-1502
				  and
				  77-1504,
				  a county board of equalization may petition the Tax Equalization and Review
				  Commission to consider an adjustment to a class or subclass of real property
				  within the county unless a county has adopted a resolution to extend the
				  deadline for hearing protests under Neb. Rev. Stat. §
										77-1502.
				  Neb. Rev. Stat. §
										77-1504.01(1).
010.02 Filing Deadline for Petitions
Petitions by a county board of equalization for the
				  adjustment of the level of value for a class or subclass must be filed with the
				  Commission on or before July 26. Neb. Rev. Stat. §
										77-1504.01(1).
010.03 Deadline for Hearing
The Commission shall hear and take action on a petition filed
				  by a county board of equalization on or before August 10. Neb. Rev. Stat.
				  §
										77-1504.01(2).
010.04 Burden of Proof
The burden of proof is on the petitioning county to
				  demonstrate that failure to make an adjustment would result in values that are
				  not equitable and in accordance with the law. The County must adduce evidence
				  of the consequences of the requested adjustment in the form of ratio studies
				  which demonstrate that the requested adjustment will, in fact, improve the
				  level, the uniformity and the proportionality of assessments within the County.
				  Neb. Rev. Stat. §
										77-1504.01(2).
010.05 Evidence for Order
After a hearing the Commission shall, within the powers
				  granted in Neb. Rev. Stat. §
										77-5023,
				  enter its order based on evidence presented to it at such hearing and the
				  hearings held pursuant to Neb. Rev. Stat. §
										77-5022
				  for that year.
010.06 Order
				on Petition for Adjustment
The order shall specify the percentage increase or decrease
				  and the class or subclass of real property affected or any corrections or
				  adjustments to be made to the class or subclass of real property to be
				  affected. When issuing an order to adjust a class or subclass of real property,
				  the Commission may exclude individual properties from that order or limit the
				  adjustment for those individual properties whose value has already been
				  adjusted by a county board of equalization. Neb. Rev. Stat.
				  77-1504.01(3).
010.07 Delivery of Order
On or before August 10 of each year, the Commission shall
				  send its order on the petition by certified mail to the county assessor and by
				  regular mail to the county clerk and chairperson of the county board. Neb. Rev.
				  Stat. §
										77-1504.01(3).
010.08 Compliance with the Order
The county assessor of the county adjusted by an order of the
				  Commission shall make the specified changes to each parcel or part of a parcel
				  of property in the county as directed by the order of the Commission. In
				  implementing such order, the county assessor shall only adjust the values of
				  the class or subclass that is the subject of the order. For properties that
				  have already received an adjustment from the county board of equalization, no
				  additional adjustment shall be made applying the Commission's order, but such
				  an exclusion from the Commission's order shall not preclude adjustments to
				  those properties for corrections or omissions. Neb. Rev. Stat. §
										77-1504.01(4)
010.08 Recertification of
				Abstract
The county assessor of the county adjusted by an order of the
				  Commission shall recertify the abstract of assessment to the Property Tax
				  Administrator on or before August 20. Neb. Rev. Stat. §
										77-1504.01(4)