77-1507 Board; duties; addition of omitted property; clerical errors; protest; procedure.
77-1507. Board; duties;addition of omitted property; clerical errors; protest; procedure.(1) The county board of equalization may meet at any timefor the purpose of assessing any omitted real property that was not reportedto the county assessor pursuant to section 77-1318.01 and for correction ofclerical errors as defined in section 77-128 that result in a change of assessedvalue. The county board of equalization shall give notice of the assessedvalue of the real property to the record owner or agent at his or her last-knownaddress. For real property which has been omitted in the current year, thecounty board of equalization shall not send notice pursuant to this sectionon or before June 1.Protests of the assessed value proposed for omitted real propertypursuant to this section or a correction for clerical errors shall be filedwith the county board of equalization within thirty days after the mailingof the notice. All provisions of section 77-1502 except dates for filing aprotest, the period for hearing protests, and the date for mailing noticeof the county board of equalization's decision are applicable to any protestfiled pursuant to this section.(2) The county clerk shall, within seven days after the board'sfinal decision, send:(a) For protested action, a notification to the protesterof the board's final action advising the protester that a report of the board'sfinal 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 completean appeal to the Tax Equalization and Review Commission; and(b) For protested and nonprotested action, a report to theProperty Tax Administrator which shall state a description adequate to identify the property, the reasonsuch property was not assessed pursuant to section 77-1301, and a statementof the board's justification for its action. A copy of the report shall beavailable for public inspection in the office of the county clerk.(3) The action of the county board of equalization upon aprotest filed pursuant to this section may be appealed to the Tax Equalizationand Review Commission within thirty days after the board's final decision.(4) Improvements to real property which were properly reportedto the county assessor pursuant to section 77-1318.01 for the current yearand were not added to the assessment roll by the county assessor on or beforeMarch 19 shall only be added to the assessment roll by the county board ofequalization from June 1 through July 25. In counties that have adopted aresolution to extend the deadline for hearing protests under section 77-1502,the deadline of July 25 shall be extended to August 10. 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, § 77-1507; Laws 1987, LB 508, § 48; Laws 1995, LB 490, § 150; Laws 1997, LB 270, § 89; Laws 1999, LB 194, § 27; Laws 2005, LB 263, § 14; Laws 2005, LB 283, § 5; Laws 2006, LB 808, § 39; Laws 2010, LB877, § 5.Effective Date: April 14, 2010AnnotationsCounty board of equalization may equalize omitted property subsequent to regular time. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).County board of equalization may assess omitted or unassessed real property without previous notice to owner. Radium Hospital v. Greenleaf, 118 Neb. 136, 223 N.W. 667 (1929).County board of equalization must give notice when assessing omitted personal property. Farmers Co-op. Creamery & Supply Co. v. McDonald, 100 Neb. 33, 158 N.W. 369 (1916); Farmers Co-op. Creamery & Supply v. McDonald, 97 Neb. 510, 150 N.W. 640 (1915), on rehearing 97 Neb. 512, 150 N.W. 656 (1915).It is the duty of county board of equalization to assess the value of omitted property, and its action in that regard cannot be controlled by state board. State ex rel. Mickey v. Drexel, 75 Neb. 751, 107 N.W. 110 (1906).Omission made in the belief that the property is not taxable does not invalidate tax upon other property. Burlington & M. R. R. Co. v. Seward County, 10 Neb. 211, 4 N.W. 1016 (1880).