Nebraska Statutes 77-5026. Commission; change of value; hearing; procedure
Pursuant to section 77-5023, if the commission finds that the level of value of a class or subclass of real property fails to satisfy the requirements of section 77-5023, the commission shall issue a notice to the counties which it deems either undervalued or overvalued and shall set a date for hearing at least five days following the mailing of the notice unless notice is waived. The notice unless waived shall be mailed to the county clerk, county assessor, and chairperson of the county board. At the hearing the county assessor or other legal representatives of the county may appear and show cause why the value of a class or subclass of real property of the county should not be adjusted. A county assessor or other legal representative of the county may waive notice of the hearing or consent to entry of an order adjusting the value of a class or subclass of real property without further notice. At the hearing, the commission may receive testimony from any interested person.
Source
- Laws 1921, c. 133, art. XI, § 4, p. 591;
- C.S.1922, § 5901;
- C.S.1929, § 77-1004;
- Laws 1933, c. 129, § 1, p. 505;
- C.S.Supp.,1941, § 77-1004;
- R.S.1943, § 77-508;
- Laws 1969, c. 653, § 2, p. 2569;
- Laws 1987, LB 508, § 21;
- Laws 1992, LB 1063, § 60;
- Laws 1992, Second Spec. Sess., LB 1, § 58;
- Laws 1993, LB 734, § 44;
- Laws 1995, LB 490, § 56;
- R.S.1943, (1996), § 77-508;
- Laws 1997, LB 397, § 44;
- Laws 2001, LB 170, § 25;
- Laws 2005, LB 15, § 12;
- Laws 2007, LB167, § 10.
Terms Used In Nebraska Statutes 77-5026
- County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.