Neb. Admin. Code § 350-10-003.03 — Protests to the County Board of Equalization

003.03A All protests of valuation for real property must be in writing, signed, and filed with the county clerk on or before June 30 . If June 30 falls on a Saturday, Sunday, or legal holiday , the protest will be considered timely filed if performed in person or postmarked on the next business day. If the protest is not timely filed, it will automatically be dismissed. Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 10 003.03B Each protest must have attached or contain a written statement of why the requested change in assessment should be made. The statement must contain a description adequate to identify the parcel. If no statement is provided, the protest will automatically be dismissed. Each protest can only pertain to one parcel, not a combination of parcels. 003.03B(1) The protest may be prepared on the Property Valuation Protest , Form 422 or Form 422A . Failure to use Form 422 or Form 422A will not affect the filing or cause it to be dismissed. Neither the Form 422 nor Form 422A is required to be promulgated by the Nebraska Department of Revenue.