Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-4935 Filing of applications; limitation.
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There shall be no project applications filed on or after February 1, 2000, without further authorization of the Legislature, except that all project applications and all project agreements pending, approved, or entered into before such date shall continue in full force and effect…
Neb. Rev. Stat. § 77-5001 Act, how cited.
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Sections 77-5001 to 77-5031 shall be known and may be cited as the Tax Equalization and Review Commission Act.
Neb. Rev. Stat. § 77-5002 Terms, defined.
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For purposes of the Tax Equalization and Review Commission Act: (1) Commission means the Tax Equalization and Review Commission; (2) Commissioner means a member of the commission; and (3) Special master means a person appointed by the commission pursuant to section 77-5009.
Neb. Rev. Stat. § 77-5003 Tax Equalization and Review Commission; created; commissioners; term.
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(1) The Tax Equalization and Review Commission is created. The Tax Commissioner has no supervision, authority, or control over the actions or decisions of the commission relating to its duties prescribed by law. Beginning July 1, 2023, the commission shall have four commissioners…
Neb. Rev. Stat. § 77-5004 Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage; salaries.
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(1) Each commissioner shall be a qualified voter and resident of the state and a domiciliary of the district from which he or she is appointed. (2) Each commissioner shall devote his or her full time and efforts to the discharge of his or her duties and shall not hold any other o…
Neb. Rev. Stat. § 77-5005 Commission; meetings; quorum; orders.
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(1) Within ten days after appointment, the commissioners shall meet at their office in Lincoln, Nebraska, and enter upon the duties of their office. (2) A majority of the commission shall constitute a quorum to transact business, and one vacancy shall not impair the right of the …
Neb. Rev. Stat. § 77-5006 Office space.
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The state shall furnish the commission and its commissioners with appropriate office space in Lincoln, Nebraska, together with suitable equipment, furniture, and supplies.
Neb. Rev. Stat. § 77-5007 Commission; powers and duties.
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The commission has the power and duty to hear and determine appeals of: (1) Decisions of any county board of equalization equalizing the value of individual tracts, lots, or parcels of real property so that all real property is assessed uniformly and proportionately; (2) Decision…
Neb. Rev. Stat. § 77-5007.01 Appeals by county assessor; appointment of attorney.
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In appeals by a county assessor in his or her official capacity pursuant to section 77-5007, the county assessor may request that the district court appoint an attorney to represent the county assessor before the commission. Upon a showing of good cause, the district court may ma…
Neb. Rev. Stat. § 77-5008 Commission; writs of mandamus; costs.
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In addition to its other powers and duties, the commission may issue writs of mandamus compelling compliance with its orders and compelling the Tax Commissioner to enforce its orders and may charge the party which has not complied with the commission's orders with costs borne by …
Neb. Rev. Stat. § 77-5009 Personnel; special masters; referees.
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(1) The commission may employ legal, clerical, and other assistants as may be necessary to carry out the powers and duties of the commission. (2)(a) For purposes of finding facts or conducting an investigation on behalf of the commission with regard to any matters relating to tax…
Repealed. Laws 2000, LB 1067, § 36.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5010 Political subdivisions; levy not restricted.
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County boards, city councils, school boards, and all other bodies legally authorized to make levies are free to make the rate of levy for their respective political subdivisions or municipalities at any amount not prohibited by the Constitution of Nebraska or the laws of the stat…
Neb. Rev. Stat. § 77-5011 Chairperson; powers and duties.
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The chairperson may call special meetings of the commission at such times as its business requires. The chairperson may also administer oaths and affirmations and sign all orders, certificates, and process in the name of the commission. The chairperson shall attest all orders, ce…
Repealed. Laws 2001, LB 170, § 30.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5013 Commission; jurisdiction; time for filing; filing fee.
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(1) The commission obtains exclusive jurisdiction over an appeal or petition when: (a) The commission has the power or authority to hear the appeal or petition; (b) An appeal or petition is timely filed; (c) The filing fee, if applicable, is timely received and thereafter paid; a…
Repealed. Laws 2007, LB 167, § 13.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5015 Appeals; hearing; notice.
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In any case appealed to the commission all parties shall be afforded an opportunity for hearing after reasonable notice. The notice shall state the time and place of the hearing. Opportunity shall be afforded all parties to present evidence and argument. The commission shall prep…
Repealed. Laws 2020, LB4, § 4.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5015.02 Single commissioner hearing; evidence; record; rehearing.
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(1) A single commissioner may hear an appeal and cross appeal and appeals and cross appeals consolidated with any such appeal and cross appeal when: (a) The taxable value of each parcel is two million dollars or less as determined by the county board of equalization; and (b) The …
Neb. Rev. Stat. § 77-5016 Hearing or proceeding; commission; powers and duties; false statement; penalty; costs.
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Any hearing or proceeding of the commission shall be conducted as an informal hearing unless a formal hearing is granted as determined by the commission according to its rules and regulations. In any hearing or proceeding heard by the commission: (1) The commission may admit and …
Neb. Rev. Stat. § 77-5016.01 Oath, affirmation, or statement; perjury.
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Each appeal or petition filed with the commission shall be deemed to include an oath, affirmation, or statement to the effect that its representations are true as far as the person executing or filing it knows or should know. Any person who willfully falsifies any such representa…
Neb. Rev. Stat. § 77-5016.02 Subpoena for witness; authorized.
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The chairperson of the commission shall, on application of any person having a cause or any matter pending before it, issue a subpoena for a witness or witnesses under the seal of the commission, inserting all the names required by the applicant in one subpoena.
Neb. Rev. Stat. § 77-5016.03 Subpoena for witness; contents.
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A subpoena of the commission shall be directed to the person named therein, requiring him or her to attend at a particular time and place and to testify as a witness. The subpoena may contain a clause directing the witness to bring with him or her any book, writing, or other thin…
Neb. Rev. Stat. § 77-5016.04 Subpoena for witness; service.
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The subpoena shall be served in the manner requested by the applicant, by either (1) personally serving a copy or (2) mailing a copy by registered or certified mail, return receipt requested, not less than six days before the day of the hearing or deposition which the witness is …
Neb. Rev. Stat. § 77-5016.05 Witnesses; attendance required; fees.
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(1) Witnesses cannot be compelled to attend a hearing out of the state where they are served or at a distance of more than one hundred miles from the place of their residence or from the place where they are served with a subpoena, unless within the same county. Witnesses shall n…
Neb. Rev. Stat. § 77-5016.06 Witness; demand fees; when.
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(1) Except as provided in subsection (2) of this section, a witness may demand his or her traveling fees and fee for one day's attendance when the subpoena is served upon him or her, and if the same is not paid, the witness shall not be obliged to obey the subpoena. The fact of s…
Neb. Rev. Stat. § 77-5016.07 Witness; demand for fees; effect.
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At the commencement of each day, after the first day, a witness may demand his or her fees for that day's attendance in obedience to a subpoena, and if the same is not paid he or she shall not be required to remain.
Neb. Rev. Stat. § 77-5016.08 Prohibited acts; penalty.
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Disobedience of a subpoena or a refusal to be sworn, to answer as a witness, or to subscribe a deposition, when lawfully ordered, shall be a Class V misdemeanor.
Neb. Rev. Stat. § 77-5016.09 Death or disability of party; transfer of property; effect on proceeding.
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An appeal or petition shall not be dismissed by reason of the death or other disability of a party or by the transfer of any interest in property during its pendency. In the case of the death or other disability of a party, the commission may allow the action to continue by the p…
Neb. Rev. Stat. § 77-5017 Appeals or petitions; orders authorized.
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(1) In resolving an appeal or petition, the commission may make such orders as are appropriate for resolving the dispute but in no case shall the relief be excessive compared to the problems addressed. The commission may make prospective orders requiring changes in assessment pra…
Neb. Rev. Stat. § 77-5018 Appeals; decisions and orders; requirements; publication on website; correction of errors.
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(1) The commission may issue decisions and orders which are supported by the evidence and appropriate for resolving the matters in dispute. Every final decision and order adverse to a party to the proceeding, rendered by the commission in a case appealed to the commission, shall …
Neb. Rev. Stat. § 77-5019 Appeals; judicial review; procedure.
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(1) Any party aggrieved by a final decision in a case appealed to the commission, any party aggrieved by a final decision of the commission on a petition, any party aggrieved by an order of the commission issued pursuant to section 77-5020 or sections 77-5023 to 77-5028, or any p…
Repealed. Laws 2000, LB 1067, § 36.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5020 County assessor or deputy assessor; invalidation or suspension of certificate; appeal.
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The commission, subject to rules and regulations, shall have the power to invalidate or suspend the certificate issued pursuant to section 77-422 of any county assessor or deputy assessor who willfully fails or refuses to comply with any order of the commission. No certificate sh…
Neb. Rev. Stat. § 77-5021 Rules and regulations.
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The commission may adopt and promulgate rules and regulations to carry out its constitutional or statutory purposes, powers, or authority. The commission may adopt and promulgate rules and regulations necessary to regulate persons and proceedings within the commission's jurisdict…
Neb. Rev. Stat. § 77-5022 Commission; annual meeting; powers and duties.
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The commission shall annually equalize the assessed value or special value of all real property as submitted by the county assessors on the abstracts of assessments and equalize the values of real property that is valued by the state. The commission shall have the power to recess…
Neb. Rev. Stat. § 77-5023 Commission; power to change value; acceptable range.
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(1) Pursuant to section 77-5022, the commission shall have the power to increase or decrease the value of a class or subclass of real property in any county or taxing authority or of real property valued by the state so that all classes or subclasses of real property in all count…
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5024.01 Notice; contents.
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The commission shall give notice of the time and place of the first meeting held pursuant to sections 77-5022 to 77-5028 by publication in a newspaper of general circulation in the State of Nebraska. Such notice shall contain a statement that the agenda shall be readily available…
Repealed. Laws 2005, LB 261, § 13.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5026 Commission; change of value; hearing; procedure.
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Pursuant to section 77-5023, if the commission finds that the level of value of a class or subclass of real property fails to satisfy the requirements of section 77-5023, the commission shall issue a notice to the counties which it deems either undervalued or overvalued and shall…
Neb. Rev. Stat. § 77-5027 Commission; change valuation; Property Tax Administrator; duties.
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(1) The commission shall, pursuant to section 77-5026, raise or lower the valuation of any class or subclass of real property in a county when it is necessary to achieve equalization. (2)(a) Except as provided in subdivision (b) of this subsection, on or before nineteen days foll…
Neb. Rev. Stat. § 77-5028 Commission; enter order.
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After a hearing conducted pursuant to section 77-5026, the commission shall enter its order based on information presented to it at the hearing. The order of the commission shall be sent by certified mail to the county assessor and by regular mail to the county clerk and chairper…
Neb. Rev. Stat. § 77-5029 County assessor; recertify county abstract; Property Tax Administrator; duties.
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On or before June 5 of each year, the county assessor of any county adjusted by an order of the commission shall recertify the county abstract of assessment to the Property Tax Administrator. On or before August 1 of each year, the Property Tax Administrator shall certify to the …
Repealed. Laws 2000, LB 1067, § 36.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-5030 Property Tax Administrator; certify distributed taxable value.
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On or before August 10 of each year, the Property Tax Administrator shall certify the distributed taxable value of the property valued by the state, as equalized by the commission, to each county assessor.
Neb. Rev. Stat. § 77-5031 Tax Equalization and Review Commission Cash Fund; created; use; investment.
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The Tax Equalization and Review Commission Cash Fund is hereby created. All money received by the commission for appeals and services performed and billed to other agencies or persons shall be credited to the fund. The commission shall only bill for the actual amount expended in …
Repealed. Laws 2005, LB 15, § 15.
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[Repealed or reserved.]
Repealed. Laws 1987, LB 508, § 50.
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[Repealed or reserved.]