Neb. Admin. Code § 350-15-004.05 — The county board of equalization shall decide the protest on or before May 1

004.05A If May 1 falls on a Saturday, Sunday, or legal holiday, the county board of equalization shall hear and decide protests on the previous business day. 004.05B Within seven days after the final decision, the county clerk s hall send written notice to the protester (state agency, governmental subdivision or lessee), and the assessor of the action taken by the board.