77-1501 County board of equalization; who constitutes; meetings; county officials; duties.
77-1501. County board of equalization; who constitutes; meetings; county officials; duties.The county board shall constitute the county board of equalization. The county board of equalization shall fairly and impartially equalize the values of all items of real property in the county so that all real property is assessed uniformly and proportionately.The county assessor or his or her designee shall attend all meetings of the county board of equalization when such meetings pertain to the assessment or exemption of real and personal property. The county treasurer or designated county official pursuant to section 23-186 shall attend all meetings of the county board of equalization involving the exemption of motor vehicles from the motor vehicle tax. All records of the county assessor's office shall be available for the inspection and consideration of the county board of equalization. The county clerk, deputy, or designee pursuant to section 23-1302 shall attend all meetings of the county board of equalization and shall make a record of the proceedings of the county board of equalization. SourceLaws 1903, c. 73, § 120, p. 428; R.S.1913, § 6436; C.S.1922, § 5971; C.S.1929, § 77-1701; R.S.1943, § 77-1501; Laws 1953, c. 273, § 1, p. 898; Laws 1997, LB 270, § 85; Laws 1999, LB 194, § 23; Laws 2005, LB 762, § 2; Laws 2009, LB166, § 14.Effective Date: February 27, 2009AnnotationsA complete and adequate remedy is provided for relief from an overassessment of property. Scudder v. County of Buffalo, 170 Neb. 293, 102 N.W.2d 447 (1960).Individual discrepancies and inequalities in valuation are corrected and equalized by county board of equalization. LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455 (1956).County board of equalization is an administrative agency of the county. Speer v. Kratzenstein, 143 Neb. 310, 12 N.W.2d 360 (1943).This article prescribes duties of county board of equalization. Peterson v. Brunzell, 103 Neb. 250, 170 N.W. 905 (1919).Board possesses no powers save those conferred by statute. Brown v. Douglas County, 98 Neb. 299, 152 N.W. 545 (1915).Abolishment of office of county assessor does not oust county board and county clerk of their jurisdiction as board of equalization. Hatcher & Co. v. Gosper County, 95 Neb. 543, 145 N.W. 993 (1914).