Neb. Admin. Code § 350-11-004.13 — The county board of equalization shall decide the protest within thirty days from the date the protest was filed with the county clerk

004.13A 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. 004.14 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. 004.15 If failure to give notice pursuant to REG-11-004.05, REG-11-004.06A REG-11-004.10 and REG-11- 004.13A prevented the timely filing of a protest or appeal, an owner or applicant if different from the owner, may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 on or before December 31, of each year for a determination as to whether the land will receive the special valuation assessment for that year. 004.16 No appeal or petition shall in any manner suspend the collection of any tax or the duties of officers relating thereto during the pendency of the appeal or petition, and all taxes affected thereby, which may be collected, shall be distributed as though no appeal or petition were pending. 004.16A If by final order of the Commission, it is determined that such tax or a part thereof should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of such final order.