Chapter 77 — REVENUE AND TAXATION
2,526 sections in this chapter.
Neb. Rev. Stat. § 77-1506.01 Application for reduction in value; waiver of notice.
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Whenever any owner of real or personal property applies to the county board of equalization for a reduction in the taxable value of any such property, the owner shall be deemed to have waived notice of increase in the taxable value of such property which is found undervalued by t…
Repealed. Laws 1995, LB 452, § 37; Laws 1995, LB 490, § 195.
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[Repealed or reserved.]
Repealed. Laws 1988, LB 1207, § 12.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1506.04 Unconstitutional.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1506.05 Unconstitutional.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1506.06 Unconstitutional.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1506.07 Unconstitutional.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1506.08 Unconstitutional.
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[Repealed or reserved.]
Repealed. Laws 1982, LB 592, § 2.
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[Repealed or reserved.]
Repealed. Laws 1986, LB 737, § 1.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1507 Board; duties; addition of omitted property; clerical errors; protest; procedure.
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(1) The county board of equalization may meet at any time for the purpose of assessing any omitted real property that was not reported to the county assessor pursuant to section 77-1318.01 and for correction of clerical errors as defined in section 77-128 that result in a change …
Neb. Rev. Stat. § 77-1507.01 Failure to give notice; effect.
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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 noti…
Neb. Rev. Stat. § 77-1508 Board; examination of persons; production and inspection of records.
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Whenever any county board of equalization shall have reason to believe that any person, company or corporation has not listed all of his or its property for taxation, or that any property has not been fairly valued and assessed, it shall be lawful for such board to call before it…
Neb. Rev. Stat. § 77-1509 Board; compelling attendance of witnesses; penalties; fees.
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The county board of equalization may issue process to compel the attendance before it of any person with books, records and papers, if necessary, which process shall be served by the sheriff the same as a summons from the district court, and he shall receive the same fees therefo…
Neb. Rev. Stat. § 77-1510 Board; appeals, how taken.
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Any action of the county board of equalization pursuant to section 77-1502 may be appealed to the Tax Equalization and Review Commission in accordance with section 77-5013 on or before August 24 or on or before September 10 if the county has adopted a resolution to extend the dea…
Neb. Rev. Stat. § 77-1510.01 Board; powers; costs and fees.
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After the Tax Equalization and Review Commission obtains exclusive jurisdiction of an appeal from a decision, order, determination, or action of a county board of equalization pursuant to section 77-5013, the board shall have no power or authority to compromise, settle, or otherw…
Repealed. Laws 2001, LB 465, § 12.
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[Repealed or reserved.]
Repealed. Laws 1959, c. 371, § 5.
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[Repealed or reserved.]
Repealed. Laws 2002, LB 994, § 33.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1514 Abstract of property assessment rolls; prepared by county assessor; file with Property Tax Administrator.
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(1)(a) The county assessor shall prepare an abstract of the property assessment rolls of locally assessed real property of his or her county on forms prescribed and furnished by the Tax Commissioner. (b)(i) Except as provided in subdivision (b)(ii) of this subsection, the county …
Repealed. Laws 2006, LB 808, § 51.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1601 County tax levy; by whom made; when; what included; correction of clerical error; procedure.
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(1) The county board of equalization shall each year, on or before October 20, levy the necessary taxes for the current year if within the limit of the law. The levy shall include an amount for operation of all functions of county government and shall also include all levies nece…
Repealed. Laws 1998, LB 306, § 51.
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[Repealed or reserved.]
Transferred to section 77-1632.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Repealed. Laws 1979, LB 80, § 116.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Repealed. Laws 1955, c. 295, § 3.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1606 County tax levy; appeal by taxpayer; when taken; does not suspend collection.
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Any taxpayer may appeal from the action of the county board of equalization in making the levy, if in the judgment of such taxpayer the levy is for an unlawful or unnecessary purpose or in excess of the requirements of a political subdivision, to the Tax Equalization and Review C…
Repealed. Laws 2004, LB 973, § 72.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1608 County tax levy; appeal by taxpayer; proceedings.
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The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall b…
Repealed. Laws 2004, LB 973, § 72.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1610 Return of taxes paid; correction of tax rolls.
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If the tax books have been delivered to the county treasurer for collection of the taxes before the determination of the appeal by the Tax Equalization and Review Commission, then the county treasurer shall, upon receipt of the certified final decision of the commission, distribu…
Repealed. Laws 1967, c. 504, § 1.
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[Repealed or reserved.]
Repealed. Laws 1967, c. 504, § 1.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1085, § 60.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1613 Tax list; preparation; when and by whom; form and contents.
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After the levy of taxes has been made and before November 20, the county assessor shall transcribe the assessments into a suitable book to be provided at the expense of the county, properly ruled and headed with the distinct columns in which shall be entered the description of th…
Neb. Rev. Stat. § 77-1613.01 Certification by county official to Property Tax Administrator; contents.
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The county assessor or county clerk shall certify to the Property Tax Administrator, on or before December 1 of each year, the total taxable valuation and the Certificate of Taxes Levied. The certificate shall be used for statistical purposes and shall specify the information nec…
Neb. Rev. Stat. § 77-1613.02 Tax list; corrections; prohibited acts; violation; penalty.
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The county assessor or county clerk shall correct the assessment and tax rolls after action of the county board of equalization or final order of an applicable administrative body or court. Each correction shall be made in triplicate, each set of triplicate forms being consecutiv…
Repealed. Laws 2006, LB 808, § 51.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1613.04 Assessment roll and tax list; corrections.
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The county assessor after July 25, or after August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, and with approval of the county board of equalization shall correct the assessment roll and the tax list, if necessa…
Neb. Rev. Stat. § 77-1614 Tax list; consolidated tax; how entered.
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All taxes which are uniform, throughout any precinct, township, school district, learning community, village, city, county, or other taxing subdivision of a county, shall be formed into a single tax, be entered upon the tax list in a double column, and be denominated a consolidat…
Repealed. Laws 2013, LB 29, § 4.
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[Repealed or reserved.]
Neb. Rev. Stat. § 77-1615.01 Tax list; use of electronic data processing equipment; levy and collection of taxes.
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The county board of any county is authorized to direct that for all purposes of assessment of property, and for the levy and collection of taxes and special assessments, there shall be used tax records or random access devices suitable for use in connection with electronic data p…
Neb. Rev. Stat. § 77-1616 Tax list; delivery to county treasurer; when; warrant for collection.
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The tax list shall be completed by the county assessor and delivered to the county treasurer on or before November 22. At the same time the county assessor or county clerk shall transmit a warrant, which warrant shall be signed by the county assessor or county clerk and shall in …
Neb. Rev. Stat. § 77-1617 Tax list; property of county; form.
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The tax list shall be the property of the county and shall be substantially in the form set forth in this section, with such additions and amendments thereto as may be necessary to make it conform to law. Owners' Names Description of Lands or Town Lots Part of section or part of …
Neb. Rev. Stat. § 77-1618 Tax list; entry of amount.
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As soon as the county treasurer receives the tax lists of the county, he or she shall enter in the column opposite the description of the property the amount of unpaid taxes with the year or years in which such taxes were due and the date of unredeemed sales, if any, for previous…