Neb. Admin. Code § 350-10-003.07 — Clerical Errors and Omitted Real Property not Properly Reported to the County Assessor

003.07A The county board of equalization may meet at any time after June 1 for the current year, and any time between January 1 and December 31 for any prior years, for the purpose of assessing any omitted real property which was not properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01 and for any clerical errors that result in a change of valuation. The county board of equalization must send written notice of the assessed value to the record owner , agent, or lessee who is responsible for paying the property taxes pursuant to § 77-202.11 at his or her last known address. 003.07B Protests for clerical errors and omitted real property must be filed with the county board of equalization within 30 days after the mailing of the written notice of the assessed valuation . The procedures for filing a protest are the same as those in REGS -10-003.03A through 10-003.03B, except for the date restrictions. 003.07C The county board of equalization may meet at any time for the purpose of hearing and deciding protests relating to clerical errors and omitted real property not properly reported to the county assessor pursuant to Neb. Rev. Stat. § 77-1318.01. 003.07C(1) All protests relating to clerical errors and omitted real proper ty, which was not properly reported to the county assessor, should be heard and decided by the county board of equalization within 30 days of the date the protest was filed. 003.07D The county clerk must send notification to the protester of the county board of equalization’s decision within seven days. The notice must state that a report of the decision is available at either the county clerk’s o r 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. 003.07E The county clerk must send a report to the Property Tax Administrator stating the description of the property, the reason the omitted property was not assessed by the county assessor, and a statement of the county board of equalization’s justification for its action within seven days. A copy of the report will also be retained by the county clerk for public inspection. 003.07F The action of the county board of equalization may be appealed within 30 days after the final decision to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. § 77-5013. Nebraska Department of Revenue Title 350, Chapter 10 Property Assessment Division Real Property Regulations 13 003.07G No prior year assessment can be made to any omitted real property where the ownership has changed by any means other than by will, inheritance, or gift.