Opinion ID: 2221533
Heading Depth: 1
Heading Rank: 8

Heading: action of county board

Text: Taxpayers further claim that TERC erred in affirming the board's denial of taxpayers' protests after determining that the board's failure to address the merits of the protests was arbitrary and unreasonable. The board cross-appeals on this issue, claiming TERC erred in determining that the board's action was arbitrary and unreasonable. Neb.Rev.Stat. § 77-1510 (Cum.Supp. 1998) provides in part, Appeals may be taken from any action of the county board of equalization to the Tax Equalization and Review Commission in accordance with the Tax Equalization and Review Commission Act. Neb.Rev.Stat. § 77-1511 (Reissue 1996) provides in part: The Tax Equalization and Review Commission shall hear appeals and cross appeals taken under section 77-1510 as in equity and without a jury and determine anew all questions raised before the county board of equalization which relate to the liability of the property to assessment, or the amount thereof. The commission shall affirm the action taken by the board unless evidence is adduced establishing that the action of the board was unreasonable or arbitrary or unless evidence is adduced establishing that the property of the appellant is assessed too low. We have held that § 77-1511 creates a presumption that a board of equalization has faithfully performed its official duties in making an assessment and has acted upon sufficient competent evidence to justify its action. Constructors, Inc. v. Cass Cty. Bd. of Equal., 258 Neb. 866, 606 N.W.2d 786 (2000). That presumption remains until there is competent evidence to the contrary presented, and the presumption disappears when there is competent evidence adduced on appeal to the contrary. Id. A county board of equalization has the duty to correct and equalize individual discrepancies and inequalities in assessments within the county. AT & T Information Sys. v. State Bd. of Equal., 237 Neb. 591, 467 N.W.2d 55 (1991); Neb.Rev. Stat. §§ 77-1501, 77-1502, and 77-1504 (Cum.Supp.1998 & Supp.1999). In carrying out this function, the county board must give effect to the constitutional requirement that taxes be levied uniformly and proportionately upon all taxable property in the county. AT & T Information Sys., supra. See, also, § 77-1501. This basic duty of county boards of equalization remains unchanged by enactment of the Tax Equalization and Review Commission Act. See §§ 77-1501, 77-1502, and 77-1504 (Reissue 1996, Cum.Supp.1998 & Supp. 1999). A county board of equalization may address equalization issues each year between June 1 and July 25. & sect; 77-1504. County boards of equalization must also rule on protests within this time period. § 77-1502. A county board of equalization may file its own petition with TERC, on or before July 26, requesting an adjustment to a class or subclass of property. See § 77-1504.01 (Supp.1999). TERC determined that the board ignored its duty to equalize assessments based on language the board placed on taxpayers' protest forms, stating, The Board of Equalization has chosen to keep agricultural land assessments at their present level, as ordered by T.E.R.C., pending the outcome of the Board's petition. TERC noted that by not addressing the issues raised in the protests, in the event that the board's own petition to TERC was denied, the board would have lost the opportunity to equalize assessments within the limited timeframe under which it is authorized to equalize assessments. TERC found the board's method of handling the protests to be arbitrary and unreasonable. The board's own language placed on the protest forms is sufficient to rebut the presumption that the board faithfully performed its official duties in making an assessment and acted upon sufficient competent evidence to justify its action. The board's notation on the protest forms indicates that the board essentially took no action on taxpayers' protests and simply decided to await the outcome of its own petition to TERC. The board's petition was subsequently dismissed by TERC. As TERC determined in its order, this resulted in the board's losing the ability to equalize assessments within the allotted timeframe. The board had a duty to address the equalization issue, which it failed to do. TERC was correct in determining that this action by the board was arbitrary and unreasonable, and the board's cross-appeal is without merit. We therefore determine that TERC must remand these consolidated protests to the board for a determination on the merits, taking into consideration our determination that TERC's May 14, 1998, order in which it adjusted agricultural land values by market areas was unauthorized. Accordingly, we need not address the remaining assignments of error.