77-1502 Board; protests; report; notification.
77-1502. Board; protests;report; notification.(1) The county board of equalizationshall meet for the purpose of reviewing and deciding written protests filedpursuant to this section beginning on or after June 1 and ending on or beforeJuly 25 of each year. Protests regarding real property shall be signed andfiled after the county assessor's completion of the real property assessmentroll required by section 77-1315 and on or before June 30. For protests ofreal property, a protest shall be filed for each parcel. Protests regardingtaxable tangible personal property returns filed pursuant to section 77-1229from January 1 through May 1 shall be signed and filed on or before June 30.The county board in a county with a population of more than one hundred thousandinhabitants based upon the most recent federal decennial census may adopta resolution to extend the deadline for hearing protests from July 25 to August10. The resolution must be adopted before July 25 and it will affect the timefor hearing protests for that year only. By adopting such resolution, suchcounty waives any right to petition the Tax Equalization and Review Commissionfor adjustment of a class or subclass of real property under section 77-1504.01for that year.(2) Each protest shall be signed and filed with the countyclerk of the county where the property is assessed. The protest shall containor have attached a statement of the reason or reasons why the requested changeshould be made and a description of the property to which the protest applies.If the property is real property, a description adequateto identify each parcel shall be provided. If the property istangible personal property, a physical description of the property under protestshall be provided. If the protest does not contain or have attached the statementof the reason or reasons for the protest or the applicable description of the property, theprotest shall be dismissed by the county board of equalization.(3) No hearing of the county board of equalization on a protestfiled under this section shall be held before a single commissioner or supervisor.(4) The county clerk or county assessor shall prepare a separatereport on each protest. The report shall include (a) a description adequate to identify the real propertyor a physical description of the tangible personal property to which the protestapplies, (b) any recommendation of the county assessor for action on the protest,(c) if a referee is used, the recommendation of the referee, (d) the datethe county board of equalization heard the protest, (e) the decision madeby the county board of equalization, (f) the date of the decision, and (g)the date notice of the decision was mailed to the protester. The report shallcontain, or have attached to it, a statement, signed by the chairperson ofthe county board of equalization, describing the basis upon which the board'sdecision was made. The report shall have attached to it a copy of that portionof the property record file which substantiates calculation of the protestedvalue unless the county assessor certifies to the county board of equalizationthat a copy is maintained in either electronic or paper form in his or heroffice. One copy of the report, if prepared by the county clerk, shall begiven to the county assessor on or before August 2. The county assessor shallhave no authority to make a change in the assessment rolls until there isin his or her possession a report which has been completed in the manner specifiedin this section. If the county assessor deems a report submitted by the countyclerk incomplete, the county assessor shall return the same to the countyclerk for proper preparation.(5) On or before August 2, or on or before August 18 in acounty that has adopted a resolution to extend the deadline for hearing protests,the county clerk shall mail to the protester written notice of the board'sdecision. The notice shall contain a statement advising the protester thata report of the board's decision is available at the county clerk's or countyassessor's office, whichever is appropriate, and that a copy of the reportmay be used to complete an appeal to the Tax Equalization and Review Commission. SourceLaws 1903, c. 73, § 121, p. 428; Laws 1905, c. 112, § 1, p. 515; Laws 1909, c. 112, § 1, p. 444; Laws 1911, c. 104, § 14, p. 379; R.S.1913, § 6437; C.S.1922, § 5972; C.S.1929, § 77-1702; R.S.1943, § 77-1502; Laws 1947, c. 251, § 36, p. 826; Laws 1949, c. 233, § 1, p. 644; Laws 1953, c. 274, § 1, p. 899; Laws 1959, c. 355, § 25, p. 1267; Laws 1959, c. 371, § 1, p. 1307; Laws 1961, c. 377, § 6, p. 1158; Laws 1961, c. 384, § 1, p. 1177; Laws 1972, LB 1342, § 1; Laws 1975, LB 312, § 1; Laws 1984, LB 660, § 2; Laws 1986, LB 174, § 1; Laws 1986, LB 817, § 13; Laws 1987, LB 508, § 44; Laws 1992, LB 1063, § 124; Laws 1992, Second Spec. Sess., LB 1, § 97; Laws 1994, LB 902, § 21; Laws 1995, LB 452, § 23; Laws 1995, LB 490, § 147; Laws 1997, LB 270, § 86; Laws 2003, LB 292, § 12; Laws 2004, LB 973, § 33; Laws 2005, LB 283, § 2; Laws 2005, LB 299, § 1; Laws 2006, LB 808, § 37; Laws 2008, LB965, § 15; Laws 2009, LB166, § 15; Laws 2010, LB877, § 4.Effective Date: April 14, 2010Annotations1. Time of meeting2. Power of county board3. Miscellaneous1. Time of meetingPower of county board of equalization to rectify returns and change assessments is limited to a set number of circumscribed days each year. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).When a county board of equalization exercises its direct authority under this section to add omitted property or to increase the assessment of undervalued property, the April 1 notice deadline under section 77-1315 is not applicable, and the board may meet at any time. This section contains no requirement for a hearing when a county board of equalization equalizes assessments of omitted or undervalued property, and due process is satisfied by the de novo review and opportunity to offer evidence available upon review by the district court. Farmers Co-op Assn. v. Boone County, 213 Neb. 763, 332 N.W.2d 32 (1983).County board of equalization may meet at any time to equalize assessments of omitted or undervalued property. Peter Kiewit Sons' Co. v. County of Douglas, 161 Neb. 93, 72 N.W.2d 415 (1955); Ewert Implement Co. v. Board of Equalization, 160 Neb. 445, 70 N.W.2d 397 (1955).Meeting date of county board of equalization is fixed by statute. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).Session of county board of equalization is continuous during period specified. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).2. Power of county boardA property owner's exclusive remedy for relief from overvaluation of property for tax purposes is by protest to the county board of equalization, and appeal therefrom to the district court. Olson v. County of Dakota, 224 Neb. 516, 398 N.W.2d 727 (1987).The county board of equalization has never been given authority to impose or waive penalties. Bachus v. Swanson, 179 Neb. 1, 136 N.W.2d 189 (1965).There is an omission to return property for taxation where a person reports property but does not list it for taxation. Peter Kiewit Sons', Inc. v. County of Douglas, 172 Neb. 710, 111 N.W.2d 734 (1961).Assessment by county board of equalization should not be disturbed on appeal unless clearly erroneous. LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455 (1956).Power of board to equalize is limited to time of sitting as board of equalization. Sumner & Co. v. Colfax County, 14 Neb. 524, 16 N.W. 756 (1883).3. MiscellaneousFailure by the county clerk to give notice to the taxpayer in strict accordance with this section is fatal to the tax levied on the increase in valuation of the property. Falotico v. Grant Cty. Bd. of Equal., 262 Neb. 292, 631 N.W.2d 492 (2001).A taxpayer who has not first filed a protest with the county board of equalization may not appeal to the district court a claimed overassessment of his or her own property. JEMCO, Inc. v. Board of Equal. of Box Butte Cty., 242 Neb. 361, 495 N.W.2d 44 (1993).This section and section 77-1504 were not repealed by section 77-1358. Banner County v. State Bd. of Equal., 226 Neb. 236, 411 N.W.2d 35 (1987).Although the county board's procedures for holding protest hearings pursuant to this section were found unreasonable and arbitrary in this case, the court failed to set forth a blanket condemnation of the board's regular protest and hearing procedures in general. J.C. Penney Co., Inc. v. Lancaster Cty. Bd. of Equal., 6 Neb. App. 838, 578 N.W.2d 465 (1998).