42-17003. Duties


A. The commission shall:


1. Establish procedures for deriving the information required by sections
15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter.


2. Review the primary property tax levy of each political subdivision to determine
violations of sections 15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter.


3. Review the secondary property tax levy of each fire district to determine
violations of section 48-807.


4. Review the reports made by the department concerning valuation accuracy.


5. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of
this chapter.


6. Upon the request of a county, city, town or community college district, hold
hearings as prescribed in section 42-17004 regarding the calculation of the maximum
allowable primary property tax levy limits prescribed in section 42-17051, subsection A.


B. If the commission determines that a political subdivision has violated section
15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, or that a fire district
has violated section 48-807, then on or before September 15 the commission shall notify
the political subdivision or district, and the county board of supervisors, in writing,
of:


1. The nature of the violation.


2. The necessary adjustment to:


(a) The primary property tax levy and tax rate to comply with section 15-905.01,
15-1461.01 or 42-17107 or article 2 of this chapter.


(b) The secondary property tax levy and tax rate to comply with section 48-807.