Neb. Admin. Code § 350-15-004.08 — On or before June 30 , a state agency, governmental subdivision, or the lessee may protest the assessed valuation to the coun ty board of equalization

If June 30 falls upon a Saturday, Sunday, or legal holiday , the valuation protest will be considered timely filed if performed in person or postmarked on the next business day. When the valuation protest is sent by ordinary mail the postmarked date shall be used to determine the date filed. When the valuation protest is sent by either certified or registered mail, the certification or registration date shall be used as the postmarked date. 004.08A The valuation protest shall b e written in triplicate, signed and filed with the county clerk of the county in which the property is located. 004.08B If the valuation protest is not timely filed, it shall automatically be dismissed. 004.08C Attached to each valuation protest, shall be a written statement of why the requested change in assessment should be made. If no statement is attached, the protest shall automatically be dismissed. Nebraska Department of Revenue Title 350, Chapter 15, Rev. 3/15/09 Property Assessment Division Property Owned by the State and Governmental Subdivisions 9 004.08D Each protest filed can only pertain to one parcel and not a combination of parcels.