Neb. Admin. Code § 350-10-003.04 — County Board of Equalization Powers and Duties

003.04A The county board of equalization must fairly and impartially equalize the valuation of all real property in the county, so that all real property is assessed uniformly and proportionately. 003.04B The county board of equalization must meet between June 1 through July 25, for the purpose of correcting the current year ’s assessment for any real property that was omitted pursuant to Neb. Rev. Stat. § 77-1318.01, and any undervalued or overvalued real property . Any county board of equalization of a county wi th over 100,000 inhabitants may extend the deadline for hearing protests from July 25 to August 10 if a resolution is adopted before July 25 . The county board of equalization may not hold a hearing on a protest with a single commissioner or supervisor. 003.04B(1) Beginning January 1, 2014 , in counties with a population of at least 150,000 inhabitants, the county board of equalization must allow protester s an opportunity to meet in person with the county board of equalization or a referee. 003.04C After July 25 , or after August 10 if the county board of equalization has adopted a resolution to extend the deadline for hearing protests, the county board of equalization cannot change the valuation of any real property for the current year unless there was a clerical error or the real property was omitted and not properly reported to the county assessor pursuant to Neb. Rev. Stat.§ 77-1318.01. 003.04C(1) The county clerk must mail to the protester on or before August 2, or on or before August 18 in a county that has adopted a resolution extending the deadline for hearing protests, a written notice of the county board of equalization’s decision regarding the protest. The notice must state that a report of the decision is available at either the county clerk’s or county assessor’s office, whichever is appropriate. Nothing in this regulation prohibits a county from providing a copy of the report of the county board of equalization’s decision to the protester along with the written notice of the decision. 003.04C(2) If July 25 or August 10 falls on a Saturday, Sunday or legal holiday, the county board of equalization must hear and decide protests on the previous business day. 003.04C(3) The county clerk or county assessor will prepare a report for each protest filed. The report should contain a signed statement by the chairperson of the county board of equalization stating the board’s decision and basis for the decision, a description of the real property affected, the recommendation of the county assessor, the recommendation of a referee if applicable, the date the county board of equalization heard the protest, the date of the decision, and the date notice of the decision was mailed to the proteste r. Attached to the report should also be a copy of the property record file that substantiates the assessed value, unless the county assessor certifies to the county board of equalization that a copy of the file is maintained in either paper or electronic form in the county assessor’s office. 003.04C(3)(a) One copy of the report , if prepared by the county clerk , must be given to the county assessor on or before August 2 . The county assessor cannot make a Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 11 change to the values prepared and submitted by the county clerk until the report is completed. 003.04D The county board of equalization may petition the Tax Equalization and Review Commission for a class or subclass adjustment s on or before July 26. Any county that has adopted a resolution extending the deadline for hearing protests waives any right to petitio n the Tax Equalization and Review Commission for adjustment of a class or subclass of real property for that year. For properties that have already received an adjustment from the county board of equalization, an additional adjustment may be made so that the total adjustments are equal to the Tax Equalization Review Commission’s ordered adjustment. 003.05 Beginning on July 26 and on or before August 24, or on or before September 10 if the county has adopted a resolution to extend the deadline for hearing protests, any action of the county board of equalization taken pursuant to Neb. Rev. Stat. §§ 77-1502 or 77 -1504 may be appealed to the Tax Equalization and Review Commission pursuant to § 77-5013. An appeal will be considered timely filed if postmarked by August 24 , or September 10 if the county has adopted a resolution to extend the deadline for hearing protests .