Neb. Admin. Code § 350-15-003.13 — The decision of the county board of equalization may be appealed within thirty days after the date of the decision to the Tax Equalization and Review Commission pursuant to Neb

Rev. Stat. Section 77-5013. 003.14 When property of the state and governmental subdivisions is deemed taxable after March 1 , the assessor shall report such property for taxation purposes to the county board of equalization on or before July 25. 003.14A If the property is deemed taxable after March 1 and on or before June 1, only the notice of intent to tax shall be sent to the affected state agency or governmental subdivision by the county board of equalization. The county board of equalization shall send the valuation change notice after June 1 and on or before July 25. 003.14B If the property is deemed taxable after June 1 and on or before July 25, the notice of intent to tax and valuation change notice shall be sent on or before July 25 to the affected state agency or governmental subdivision by the county board of equalization. 003.15 When leased taxable property of the state and governmental subdi visions is discovered as not having been reported to the assessor pursuant to REG-15-004.02, for the current year or any former year or years, such property shall be reported immediately to the county board of equalization. 003.15A If the leased taxable property is discovered after March 1 and on or before June 1 for the current year, only the notice of intent to tax shall be sent to the affected state agency or governmental subdivision by the county board of equalization. The county board of equalizatio n shall send the valuation change notice after June 1, for the current year. For any former year or years the notice of intent to tax along with the valuation change notice shall be sent immediately by the county board of equalization. 003.15B If the le ased taxable property is discovered after June 1 for the current year and any former year or years, the county board of equalization shall immediately send the notice of intent to tax along with the valuation change notice to the affected state agency or governmental subdivision. 003.16 The owner or lessee, if applicable, may protest any notice received from the county board of equalization pursuant to REG-15-003.15 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. 003.16A The county clerk shall mail notice of the board’s decision to the protestor within seven days after the date of the decision. Nebraska Department of Revenue Title 350, Chapter 15, Rev. 3/15/09 Property Assessment Division Property Owned by the State and Governmental Subdivisions 7