77-1504 Equalization of property; board; powers and duties; protest; procedure; notice of decision.
77-1504. Equalization of property; board; powers and duties; protest; procedure; notice of decision.The county board of equalization may meet on or after June 1 and on or before July 25, or on or before August 10 if the board has adopted a resolution to extend the deadline for hearing protests under section 77-1502, to consider and correct the current year's assessment of any real property which has been undervalued or overvalued. The board shall give notice of the assessed value to the record owner or agent at his or her last-known address.The county board of equalization in taking action pursuant to this section may only consider the report of the county assessor pursuant to section 77-1315.01.Action of the county board of equalization pursuant to this section shall be for the current assessment year only.The action of the county board of equalization may be protested to the board within thirty days after the mailing of the notice required by this section. If no protest is filed, the action of the board shall be final. If a protest is filed, the county board of equalization shall hear the protest in the manner prescribed in section 77-1502, except that all protests shall be heard and decided on or before September 15 or on or before September 30 if the county has adopted a resolution to extend the deadline for hearing protests under section 77-1502. Within seven days after the county board of equalization's final decision, the county clerk shall mail to the protester written notice of the decision. The notice shall contain a statement advising the protester that a report of the decision is available at the county clerk's or county assessor's office, whichever is appropriate, and that a copy of the report may be used to complete an appeal to the Tax Equalization and Review Commission.The action of the county board of equalization upon a protest filed pursuant to this section may be appealed to the Tax Equalization and Review Commission on or before October 15 or on or before October 30 if the county has adopted a resolution to extend the deadline for hearing protests under section 77-1502. 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, § 77-1504; Laws 1947, c. 251, § 37, p. 826; Laws 1979, LB 187, § 210; Laws 1984, LB 835, § 11; Laws 1987, LB 508, § 46; Laws 1988, LB 1207, § 8; Laws 1989, LB 361, § 21; Laws 1991, LB 320, § 11; Laws 1992, LB 1063, § 126; Laws 1992, Second Spec. Sess., LB 1, § 99; Laws 1994, LB 902, § 22; Laws 1995, LB 452, § 25; Laws 1995, LB 490, § 149; Laws 1997, LB 270, § 88; Laws 1998, LB 1104, § 10; Laws 1999, LB 194, § 25; Laws 2005, LB 263, § 13; Laws 2005, LB 283, § 3; Laws 2006, LB 808, § 38; Laws 2007, LB167, § 2.Annotations1. Power of county board2. Procedures3. Miscellaneous1. Power of county boardPower of county board of equalization to rectify returns and change assessments is limited to a set number of circumscribed days each year. County board of equalization does not have jurisdiction to decrease the challenged assessed personal property values. County board of equalization is statutorily empowered and authorized to equalize only those assessments of countywide property of which the county has the authority to assess the value. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).It is the function of the county board of equalization to determine the actual value of locally assessed property for tax purposes. 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. Individual discrepancies and inequalities within the county must be corrected and equalized by the county board of equalization. AT&T Information Sys. v. State Bd. of Equal., 237 Neb. 591, 467 N.W.2d 55 (1991).This section provides for equalizing value of real estate of individual taxpayer. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).County boards of equalization deal with assessments of individuals and between townships, precincts or districts within county. Scotts Bluff County v. State Board of Equalization and Assessment, 143 Neb. 837, 11 N.W.2d 453 (1943).County board of equalization has no authority to increase the valuation of an assessment of all the real estate in a precinct in the absence of a finding that the valuation of such real estate does not bear a just relation to the valuation of the real estate in all townships, precincts or districts in the county. Peterson v. Brunzell, 103 Neb. 250, 170 N.W. 905 (1919).2. ProceduresNotice to owner of intention to raise valuation is required. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).When taxpayer claims that real estate is assessed too high, he should first apply for relief to board of equalization, and, if denied, should appeal to the courts. Power v. Jones, 126 Neb. 529, 253 N.W. 867 (1934).The several owners of different tracts of land may unite in petition for relief. State ex rel. Mellor v. Grow, 74 Neb. 850, 105 N.W. 898 (1905).3. MiscellaneousThis section and section 77-1502 were not repealed by section 77-1358. Banner County v. State Bd. of Equal., 226 Neb. 236, 411 N.W.2d 35 (1987).A decree of court fixing the value of real estate on a previous assessment is not competent evidence in a further suit affecting the assessment value of the property in a subsequent year. DeVore v. Board of Equalization, 144 Neb. 351, 13 N.W.2d 451 (1944).Lands, city and village lots, and personal property are considered as separate classes for equalization. State ex rel. Lincoln Land Co. v. Edwards, 31 Neb. 369, 47 N.W. 1048 (1891).