Neb. Admin. Code § 350-11-004.05 — On or before July 15 in the year of application, the assessor shall approve or deny the application for the special valuation assessment filed pursuant to Neb

Rev. Stat. Section 77-1345 based upon the two criteria required in REG- Nebraska Department of Revenue Title 350, Chapter 11, Rev. 3/15/09 Property Assessment Division Agricultural or Horticultural Land Special Valuation Regulations 6 11-003.01. If the application is denied, the assessor shall on or before July 22, send written notification of his or her action to the owner and the applicant if different from the owner, by regular mail to the address on the application. The assessor shall state the reason or reasons why the application was denied. 004.05B The owner or the applicant if different from the owner may protest the denial of their application for the special valuation assessment to the county board of equalization within thirty days after the mailing of the notice by the assessor. 004.05B(1) The protest shall be written in triplicate, signed and filed with the county clerk. 004.05B(2) If the protest is not timely filed, it shall automatically be dismissed. 004.05B(3) The protest shall contain a written statement of why the application should not have been denied. 004.05B(4) Each protest filed can only pertain to one parcel and not a combination of parcels.