77-1315 Adjustment to real property assessment roll; county assessor; duties; publication.
77-1315. Adjustment to real property assessment roll; county assessor; duties; publication.(1) The county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission.(2) On or before June 1, the county assessor shall notify the owner of record as of May 20 of every item of real property which has been assessed at a value different than in the previous year. Such notice shall be given by first-class mail addressed to such owner's last-known address. It shall identify the item of real property and state the old and new valuation, the date of convening of the county board of equalization, the dates for filing a protest, and the average level of value of all classes and subclasses of real property in the county as determined by the Tax Equalization and Review Commission.(3) Immediately upon completion of the assessment roll, the county assessor shall cause to be published in a newspaper of general circulation in the county a certification that the assessment roll is complete and notices of valuation changes have been mailed and provide the final date for filing valuation protests with the county board of equalization.(4) The county assessor shall annually, on or before June 6, post in his or her office and, as designated by the county board, mail to a newspaper of general circulation and to licensed broadcast media in the county the assessment ratios as found in his or her county as determined by the Tax Equalization and Review Commission and any other statistical measures, including, but not limited to, the assessment-to-sales ratio, the coefficient of dispersion, and the price-related differential. SourceLaws 1903, c. 73, § 116, p. 427; Laws 1909, c. 111, § 1, p. 444; R.S.1913, § 6431; C.S.1922, § 5966; Laws 1927, c. 179, § 1, p. 519; C.S.1929, § 77-1612; R.S.1943, § 77-1315; Laws 1947, c. 250, § 26, p. 798; Laws 1947, c. 251, § 34, p. 825; Laws 1953, c. 271, § 1, p. 896; Laws 1953, c. 270, § 4, p. 894; Laws 1953, c. 272, § 1, p. 897; Laws 1959, c. 355, § 22, p. 1266; Laws 1959, c. 370, § 4, p. 1305; Laws 1971, LB 209, § 1; Laws 1979, LB 187, § 206; Laws 1984, LB 660, § 1; Laws 1992, LB 1063, § 120; Laws 1992, Second Spec. Sess., LB 1, § 93; Laws 1994, LB 902, § 16; Laws 1995, LB 452, § 18; Laws 1997, LB 270, § 68; Laws 1999, LB 194, § 17; Laws 2001, LB 156, § 1; Laws 2001, LB 170, § 6; Laws 2002, LB 994, § 12; Laws 2004, LB 973, § 20; Laws 2005, LB 261, § 2. Cross ReferencesFor date of convening the county board of equalization, see section 77-1502. Annotations1. Notice2. Miscellaneous1. NoticeIncreased assessment of property held void where notice requirement not met. Reed v. County of Hall, 199 Neb. 134, 256 N.W.2d 861 (1977).Notice to landowner by an assessor of an increase in assessment of property for taxation is required. Keller v. Keith County, 179 Neb. 111, 136 N.W.2d 441 (1965).Requirement of notice to landowner of any increase in value of realty is mandatory. Babin v. County of Madison, 161 Neb. 536, 73 N.W.2d 807 (1955); Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).Where improvements are added to realty and assessed in a year when real estate is not required to be assessed, notice under this section is not required. Watson Bros. Realty Co. v. County of Douglas, 149 Neb. 799, 32 N.W.2d 763 (1948).Provision requiring notice to landowner of any increase in assessed value of his realty over last previous assessment is mandatory. Tax levied on such increase, made without notice to owner, is void, and collection may be enjoined. Rosenbery v. Douglas County, 123 Neb. 803, 244 N.W. 398 (1932).County board of equalization cannot raise the assessed valuation of an individual taxpayer without a complaint and without notice to taxpayer. Brown v. Douglas County, 98 Neb. 299, 152 N.W. 545 (1915).2. MiscellaneousWhen a county board of equalization exercises its direct authority under section 77-1502 to add omitted property or to increase the assessment of undervalued property, the April 1 notice deadline under this section is not applicable, and the board may meet at any time. Farmers Co-op Assn. v. Boone County, 213 Neb. 763, 332 N.W.2d 32 (1983).This section does not apply to increases in valuation ordered by the State Board of Equalization and Assessment under section 77-508.01, R.R.S.1943. Hansen v. County of Lincoln, 188 Neb. 461, 197 N.W.2d 651 (1972).State Board of Equalization and Assessment has authority to make rules and regulations. County of Brown v. State Board of Equalization and Assessment, 180 Neb. 487, 143 N.W.2d 896 (1966); County of Kimball v. State Board of Equalization and Assessment, 180 Neb. 482, 143 N.W.2d 893 (1966); County of Blaine v. State Board of Equalization and Assessment, 180 Neb. 471, 143 N.W.2d 880 (1966).County assessor must prepare and forward revision of returns filed with him. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).Procedure when real estate is assessed at a higher figure than at last previous assessment stated. Radium Hospital v. Greenleaf, 118 Neb. 136, 223 N.W. 667 (1929).