Neb. Admin. Code § 350-10-003.02 — County Assessor’s Annual Duties

003.02A The county assessor must prepare an assessment roll of all taxable real property on or before March 19 of each year . Beginning January 1, 2014, the date will be March 25 of each year for counties with a population of at least 150,000 inhabitants. 003.02A(1) Beginning January 1, 2014, county assessors in any county with a population of at least 150,000 inhabitants must provide preliminary valuation notices to real property owners on or before January 15 of each year. The notices must either be mailed or published on a website maintained by the county assessor or by the county. The county assessor must also send the notices of valuation change on or before June 1 to every owner of record or lessee as of May 20. 003.02A(1)(a) Beginning January 1, 2014, in counties with at least 150,000 inhabitants, the county assessor must provide an opportunity for real property owners to meet in person with the county assessor’s office to review the property owner’s real property record file and the assessed valuation placed upon the property for the upcoming assessment year. The meeting must take place between January 15 and March 1. 003.02A(1)(b) If the real property owner does not notify the county assessor’s office of his or her intent to meet by February 1, he or she waives the opportunity to meet with the county assessor’s office. 003.02A(1)(c) During the meeting , the county assessor’s office must provide the real property owner the basis for the valuation shown on the preliminary notice and accept any info rmation the real property owner provides that is relevant to the valuation of the property. 003.02B The county assessor cannot change the valuation of any real property for the current year, except as ordered by the Tax Equalization and Review Commission or the county board of equalization after March 19 of each year . Beginning January 1, 2014, the date will be March 25 of each year for counties with a population of at least 150,000 inhabitants. 003.02B(1) The county assessor must report any current-year overvalued or undervalued real property o r any current-year omitted real property to the county board of equalization after March 19 and on or before July 25, except: 003.02B(1)(a) Beginning January 1, 2014, a county with at least 100,000 inhabitants that has adopted a resolution to extend the deadline for hearing protests can extend this report submission to August 10. 003.02B(1)(b) Beginning January 1, 2014, in a county with at least 150,00 0 inhabitants, reporting will occur after March 25 and on or before July 25 . A resolution to extend the deadline for hearing protests can extend this report submission to August 10. 003.02B(2) The county assessor must report any omitted real property that was not reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01 and any clerical errors pursuant to § 77-128 that result in a chang e of the assessed value to the county board of equalization. Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 9 003.02C After April 1, and on or before June 1, the county assessor must implement all adjustments to value as ordered by the Tax Equalization and Review Commission. 003.02D On or before June 1 , the county assessor must publish in a newspaper of general circulation that the assessment roll is complete, the notices of valuation changes have been mailed , and the final date for filing a protest. 003.02E On or before June 1, the county assessor must send notices of valuation changes by first class mail, to every owner of record or lessee as of May 20, that is responsible for paying the property taxes pursuant to Neb. Rev. Stat. § 77-202.11, whose assessed valuation has changed from that of the previous year. The notice must describe the real property and state the old and new valuation, the convening da te of the county board of equalization, and the dates for filing a valuation protest. 003.02F On or before June 6, the county assessor must post in the county assessor’s office, and mail to a designated newspaper of general circulation and licensed broad cast media in the county, the assessment sales ratios as determined by the Tax Equalization and Review Commission and any other statistical measures. 003.02G The county assessor may correct the assessment roll at any time for clerical errors that do not result in a change of value. 003.02H The county assessor must attend all meetings of the county board of equalization when the meetings pertain to the assessment or exemption of real property. 003.02H(1) The county assessor may appoint a designee to attend meetings of the county board of equalization when the county assessor is unable to attend. 003.02I The county assessor must annually, on or before June 15, prepare a plan of assessment describing the assessment actions that will be implemented for the next assessment year and two years thereafter. The plan must identify the classes or subclasses of real property that the county assessor plans to examine during this three-year period. 003.02I(1) The plan must examine the level, quality, and uniformity of assessment along with proposed measures and resources needed to achieve and maintain the statutory an d administrative requirements. 003.02I(2) The county assessor must present the plan of assessment to the co unty board of equalization on or before July 31 of each year . The county assessor may amend the plan as a result of county board actions in the adopted budget affecting the county assessor’s office. A copy of the plan and any amendments to the plan will be mailed to the Department of Revenue , Property Assessment Division on or before October 31 each year. 003.02J When the date for filing or submitting any form, report, tax valuation notice, valuation data, adjustments to value, publish ed notices, or any o ther requirement under REG 10 -003.02, falls on a Saturday, Sunday, or legal holiday, the items will be considered timely filed if performed in person or postmarked on the next business day. When any document is sent by regular, certified, or registered mail, the postmarked certification or registered date will be used to determine the date filed.