Neb. Admin. Code § 350-15-004.11 — Any state agency, governmental subdivision or the lessee having a right to pro test 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 actual value, or special value bec ause a failure to give notice pursuant to REG-15-004.03, REG -15-004.05B, REG-15-004.07 and 15-004.09B prevented the timely filing of a protest or appeal. 004.12 No petition shall in any manner suspend the collection of any tax or the duties of officers r elating thereto during the pendency of the petition, and all taxes affected thereby, which may be collected, shall be distributed as though no petition were pending. 004.13 If by final order of the Commission, it is determined that such tax or a part the reof should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of such final order. (Neb. Rev. Stat. Section s 49-1202 and 49-1203, R.R.S. 2004 , Neb. Rev. Stat. Section s 77-202.11, R.R.S. 2003, Neb. Rev. Stat . Sections 77-1315, 77-1502 and 77-5013, R.S. Supp., 2006 and Neb. Rev. Stat. Sections 77 - 202, 77-202.12, 77-702 and 77-5007, R.S. Supp., 2007. REG-15-005 PROPERTY TAXES