State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-5007

77-5007. Commission; powersand duties.The commission has the power and dutyto hear and determine appeals of:(1) Decisions of any county board of equalization equalizingthe value of individual tracts, lots, or parcels of real property so thatall real property is assessed uniformly and proportionately;(2) Decisions of any county board of equalization grantingor denying tax-exempt status for real or personal property or an exemptionfrom motor vehicle taxes and fees;(3) Decisions of the Tax Commissioner, and decisions of theProperty Tax Administrator made before July 1, 2007, determining the taxableproperty of a railroad company, car company, public service entity, or aircarrier within the state;(4) Decisions of the Tax Commissioner, and decisions of theProperty Tax Administrator made before July 1, 2007, determining adjustedvaluation pursuant to section 79-1016;(5) Decisions of any county board of equalization on the valuationof personal property or any penalties imposed under sections 77-1233.04 and 77-1233.06;(6) Decisions of any county board of equalization on claimsthat a levy is or is not for an unlawful or unnecessary purpose or in excessof the requirements of the county;(7) Decisions of any county board of equalization grantingor rejecting an application for a homestead exemption;(8) Decisions of the Department of Motor Vehicles determiningthe taxable value of motor vehicles pursuant to section 60-3,188;(9) Decisions of the Tax Commissioner, and decisions of theProperty Tax Administrator made before July 1, 2007, made under section 77-1330;(10) Any other decision of any county board of equalization;(11) Any other decision of the Property Tax Administratormade before July 1, 2007, and decisions made by the Tax Commissioner regardingproperty valuation, exemption, or taxation made on or after July 1, 2007;(12) Decisions of the Tax Commissioner pursuant to section 77-3520;(13) Finaldecisions of a county board of equalization appealed by the Tax Commissioneror Property Tax Administrator pursuant to section 77-701; and(14) Any other decision, determination,action, or order from which an appeal to the commission is authorized.The commission has the power and duty to hear and grant ordeny relief on petitions. SourceLaws 1995, LB 490, § 7; Laws 1996, LB 1038, § 3; Laws 1997, LB 270, § 102; Laws 1997, LB 397, § 35; Laws 1998, LB 306, § 40; Laws 1999, LB 140, § 2; Laws 1999, LB 194, § 33; Laws 2001, LB 170, § 20; Laws 2004, LB 973, § 48; Laws 2005, LB 15, § 8; Laws 2005, LB 261, § 8; Laws 2005, LB 274, § 280; Laws 2007, LB334, § 96; Laws 2010, LB877, § 7.Effective Date: April 14, 2010AnnotationsA county assessor is not required to file a protest with the county board, as described in section 77-1504, before taking an appeal to the Nebraska Tax Equalization and Review Commission under this section. Phelps Cty. Bd. of Equal. v. Graf, 258 Neb. 810, 606 N.W.2d 736 (2000).This section does not create a duty on the part of the Tax Equalization and Review Commission to compel the taxpayer to produce more probative evidence at the hearing. J.C. Penney Co., Inc. v. Lancaster Cty. Bd. of Equal., 6 Neb. App. 838, 578 N.W.2d 465 (1998).The commission has the power under this statute to hear and determine appeals of any decision of any county board of equalization. McLaughlin v. Jefferson Cty. Bd. of Equal., 5 Neb. App. 781, 567 N.W.2d 794 (1997).