State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-701

77-701. Property assessmentdivision; established; Property Tax Administrator; powers and duties; appeal rights.(1) A division of state government to be known as the propertyassessment division of the Department of Revenue is established. The PropertyTax Administrator shall be the chief administrative officer of the divisionbut shall be under the general supervision of the Tax Commissioner.(2) The goals and functions of the division shall be to: (a)Execute faithfully the property tax laws of the State of Nebraska; (b) providefor efficient, updated methods and systems of property tax reporting, enforcement,and related activities; and (c) continually seek to improve its system ofadministration.(3) All employees, budget requirements, appropriations, encumbrances,and assets and liabilities of the Department of Property Assessment and Taxationfor the administration of property valuation and equalization shall be transferredand delivered to the division. The transferred employees shall not lose anyaccrued benefits or status due to the transfer and shall receive the samebenefits as other state employees, including participation in the State EmployeesRetirement Act.(4) The TaxCommissioner or Property Tax Administrator may appeal any final decision ofa county board of equalization relating to the granting or denying of an exemptionof real or personal property to the Tax Equalization and Review Commission.If the Tax Commissioner or Property Tax Administrator files such an appeal,the person, corporation, or organization granted or denied the exemption bythe county board of equalization shall be made a party to the appeal and shallbe issued a notice of the appeal by the Tax Equalization and Review Commissionwithin thirty days after the appeal is filed. The Tax Commissioner or PropertyTax Administrator may appeal any final decision of the Tax Equalization andReview Commission relating to the granting or denying of an exemption of realor personal property or relating to the valuation or equalization of realproperty. SourceLaws 1999, LB 36, § 21; Laws 2007, LB334, § 43; Laws 2010, LB877, § 2.Effective Date: April 14, 2010 Cross ReferencesState Employees Retirement Act, see section 84-1331.