Neb. Admin. Code § 350-15-003.12 — When the assessor makes a change in the tax status of the property, notice shall be sent to the owner of record

The owner or lessee may protest such change in tax status to the county board of equalization within thirty days after the date of the notice. Decisions of the county board of equalization on protests must be made within thirty days after the date the protest was filed. 003.12A The county clerk shall mail notice of the board’s decision to the protestor within seven days after the date of the decision.