Neb. Admin. Code § 350-10-003.08 — If failure to give notice prevented the timely filing of a protest or appeal, an owner , agent, or the lessee who is responsible for paying the property taxes pursuant to Neb

Rev. Stat. § 77-202.11 may petition the Tax Equalization and Review Commission , pursuant to § 77-5013, on or before December 31 of the year the notice should have been sent, for a determination of the actual valuation or special valuation assessment. 003.08A No petition or appeal can suspend the collection of any tax or the duties of officers during th e pendency of the petition or appeal, and all taxes collected must be distributed as though no petition or appeal were pending. 003.08B If, by final order of the Tax Equalization and Review Commission, it is determined that the tax or a part of the tax should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of the final order. 003.09 On or before October 15 of each year, the county board of equalization will levy the taxes necessary for county purposes and include all levies necessary to fund tax requests of other political subdivisions.