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Nebraska Revised Statutes — Chapter 77 (Revenue and Taxation)

Neb. Rev. Stat. § 77-3521

Tax Commissioner; rules and regulations

Official textnebraskalegislature.gov

It shall be the duty of the Tax Commissioner to adopt and promulgate rules and regulations for the information and guidance of the county assessors and county boards of equalization, not inconsistent with sections 77-3501 to 77-3529 , affecting the application, hearing, assessment, or equalization of property which is claimed to be entitled to the exemption granted by such sections

Last amended: Source Laws 1979, LB 65, § 21; Laws 1984, LB 809, § 12; Laws 1989, LB 84, § 15; Laws 1994, LB 902, § 40; Laws 2014, LB1087, § 17; Laws 2024, LB126, § 7. Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary of Terms Contact Us Disclaimer OFFICIAL NEBRASKA GOVERNMENT WEBSITE Copyright © Nebraska Legislature, all rights reserved.

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In this chapter (40 sections)
  1. 77-3507 · Homesteads; assessment; exemptions; qualified claimants;…
  2. 77-3508 · Homesteads; assessment; exemptions; individuals; based on…
  3. 77-3509 · Repealed
  4. 77-3509.01 · Transfer of exemption to new homestead; procedure
  5. 77-3509.02 · Transfer of exemption to new homestead; rejection for…
  6. 77-3509.03 · Homesteads; exemptions; property tax statement; contents
  7. 77-3509.04 · Repealed
  8. 77-3510 · Homesteads; exemptions; transfers; claimants; forms;…
  9. 77-3511 · Homestead; exemption; application; execution
  10. 77-3512 · Homestead; exemption; application; when filed; failure to…
  11. 77-3513 · Homestead; exemption; notice; contents
  12. 77-3514 · Homestead; exemption; failure to give notice; penalty; lien
  13. 77-3514.01 · Homestead; exemption; late application because of medical…
  14. 77-3515 · Homestead; exemption; new owner of property; when claimed
  15. 77-3516 · Homestead; exemption; application; county assessor; duties
  16. 77-3516.01 · Repealed
  17. 77-3517 · Homestead; application for exemption; county assessor; Tax…
  18. 77-3518 · Repealed
  19. 77-3519 · Homestead; exemption; county assessor; rejection; applicant;…
  20. 77-3520 · Homestead; exemption; Tax Commissioner; rejection or…
  21. 77-3521 · Tax Commissioner; rules and regulations
  22. 77-3522 · Violations; penalty; disallowance of claim; when; revocation…
  23. 77-3523 · Homestead; exemption; county treasurer and county assessor;…
  24. 77-3524 · Homestead; exemption; categories; Department of Revenue;…
  25. 77-3901 · Act, how cited
  26. 77-3902 · Terms, defined
  27. 77-3903 · Notice of lien; filing; requirements; fee; billing
  28. 77-3904 · Failure to pay tax or fee; lien; procedures; priority;…
  29. 77-3905 · Action to collect delinquent amount; procedures; evidence;…
  30. 77-3906 · Distraint and sale of taxpayer's property; procedures;…
  31. 77-3907 · Demand upon security; authorized; abatement; when
  32. 77-3908 · Actions prohibited; construction of act
  33. 77-3909 · Repealed
  34. 77-3910 · Tax Commissioner; agreement with financial institution…
  35. 77-4001 · Act, how cited
  36. 77-4002 · Definitions; where found
  37. 77-4002.01 · Alternative nicotine product, defined
  38. 77-4003 · Cancel, defined
  39. 77-4910 · Company training program, defined
  40. 77-4911 · Company workplace safety program, defined
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