Neb. Admin. Code § 350-15-003.17 — 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. 003.18 If failure to give notice pursuant to REG-15-003.11C, REG-15-003.11C(2), REG 15-003.12, REG– 15-003.12A, REG-003.14A, REG-15-003.14B, REG-15-003.15B and REG -15-003.16A prevented the timely filing of a protest or appeal, an owner, agent or the lessee that is responsible for paying the property taxes pursuant to Neb. Rev. Stat. Section 77 -202.11 and has a right to protest or appeal may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77 -5013, on or before December 31 of the year in which the notice should have been sent, for a determination of the taxability, the actual valuation or the special valuation assessment. 003.19 No petition or appeal shall in any manner suspend the collection of tax or the duties of officers relating thereto during the pendency of the petition or appeal, and all taxes affected thereby, which may be collected, shall be distributed as though no petition or appeal were pending. 003.20 If by final order of the Commission, it is determined that such tax or a part thereof sh ould be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of such final order. (Neb. Rev. Stat. Section 77-202.11, R.R.S. 2003 , Neb. Rev. Stat. Section s 77-202, and 77 -5013, R.S. Supp., 2006 and Neb. Rev. Stat. Sections 77-202.12, 77-702 and 77-5007 R.S. Supp., 2007.) REG-15-004 PROCEDURES 004.01 On or before March 1, the assessor shall review all property owned by the state and the various governmental subdivisions within the county and make a determinati on of what property is not being used for or being developed for a public purpose as of January 1. All property determined not used for or being developed for a public purpose and not specifically exempted by statute, shall be assumed taxable for property tax purposes and valued pursuant to REG-15-004.01. 004.01A All real property as defined in REG -10-001, other than agricultural and horticultural land, shall be valued for property tax purposes at its actual value. 004.01B All agricultural and horticul tural land as defined in REG -14-002, shall be valued for property tax purposes at seventy-five (75) percent of its actual value. 004.01C All depreciable tangible personal property as defined in REG -20-001, shall be valued for property tax purposes at its net book value as defined in REG-20-001.05. 004.02 On or before January 31 each year, the state and each governmental subdivision shall provide the appropriate assessor a legal description of its recently leased property or a copy of each new lease or p reexisting lease, which has been substantially changed and was in effect on January 1 of the current year. 004.02A On or before January 31, in subsequent years, the state and each governmental subdivision shall also provide the appropriate assessor a l isting of previously reported leases that are still in effect and have not been materially changed. 004.03 On or before March 1, the assessor shall send written notice to each state agency and governmental subdivision when he or she finds that the entity owns property that is not being used or developed for a public purpose, and upon which no in lieu of tax is paid. 004.03A The notice shall be sent by first -class mail to the last known address of the state agency or governmental subdivision. 004.03A(1) If the property is leased and the lessor does not intend to pay the taxes for the lessee, the lessor shall immediately forward the notice to the lessee. Nebraska Department of Revenue Title 350, Chapter 15, Rev. 3/15/09 Property Assessment Division Property Owned by the State and Governmental Subdivisions 8 004.03B The notice shall contain the legal description of the property and shall inform the entity that the property will become subject to property taxation for the current year. 004.04 The state, governmental subdivision, or lessee may protest the assessor’s determination pursuant to REG-15-004.03, to the county board of equalization on or before Apr il 1. If April 1 falls upon a Saturday, Sunday, or legal holiday the protest will be considered timely filed if performed in person or postmarked on the next business day. When the protest is sent by ordinary mail the postmarked date shall be used to det ermine the date filed. When the protest is sent by either certified or registered mail, the certification or registration date shall be used as the postmarked date. 004.04A The protest shall be in writing , signed and filed with the county clerk of the c ounty in which the property is located. 004.04B If the protest is not timely filed, it shall automatically be dismissed. 004.04C The protest shall contain a written statement as to why the property should not become subject to taxation for property tax purposes. If no statement is included or attached, the protest shall automatically be dismissed. 004.04D Each protest filed can only pertain to one parcel and not a combination of parcels.