Neb. Admin. Code § 350-11-004.06 — The county board of equalization shall decide the protest within thirty days after the filing of the protest

004.06A Within seven days after the county board of equalization’s decision, the county clerk shall mail written notice of the board’s decision to the owner and the applicant if different from the owner. If the protest is denied the notice shall state the reason for denial. 004.07 Within 30 days after the date of the decision of the county board of equalization, the owner and if not the same, the applicant may appeal the board’s decision to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013. 004.08 When the county board of equalization takes action on agricultural and horticultural land which was undervalued, overvalued or omitted from the assessment roll or clerical errors involving agricultural or horticultural land, the owner or lessee may file an application for the special valuation assessment within thirty days after the mailing date of the valuation notice, by the county board of equalization. The application shall be made on the Spe cial Valuation Application, Form 456, prescribed by the Tax Commissioner and supplied by the assessor. The application must be submitted on behalf of the applicant seeking the special valuation assessment on the property and be signed by one of the following persons: 004.08A The applicant as defined in REG-11-002.11, 004.08B Any person of legal age duly authorized to sign an application on behalf of a applicant described in this regulation, 004.08C The guardian or conservator of an applicant or the e xecutor or administrator of the applicant’s estate. 004.09 The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the application a true copy of the deed, contract of sale, power of attorney, lease or other appropriate instrument evidencing the signer's interest or authority. 004.10 The assessor upon receiving an application and necessary documentation as required pursuant to REG- 11-004.08, shall verify the i nformation as to the status of the applicant and the eligibility of the land pursuant to the criteria in REG-11-003.01. Within fifteen days after the filing of the application, the assessor shall approve or deny the Nebraska Department of Revenue Title 350, Chapter 11, Rev. 3/15/09 Property Assessment Division Agricultural or Horticultural Land Special Valuation Regulations 7 application and sign the application. Within twenty-two days after the filing of the application, the assessor shall send written notification of approval or denial to the owner and the applicant if different from the owner. If the application is denied, the assessor shall state the reason or reasons why the application was denied.