Neb. Admin. Code § 350-15-004.06 — The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission on or before June 1, pursuant to Neb

Rev. Stat. Section 77-5013. 004.07 On or before June 1, the assessor shall send notices of assessed valuation changes to each state agency, governmental subdivision and lessee, whose assessed valuation has c hanged from that of the previous year. The notice shall describe the real property and state the old and new assessed valuation, the convening date of the county board of equalization, the date for filing a valuation protest, and also provide the average level of value of all classes and subclasses of real property as determined by the Tax Equalization and Review Commission.