77-1507.01 Failure to give notice; effect.
77-1507.01. Failure to give notice; effect.Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510. SourceLaws 2005, LB 15, § 5; Laws 2007, LB167, § 3; Laws 2009, LB166, § 16.Effective Date: February 27, 2009