Nebraska Statutes 15-808. Board of equalization; hearings; duties
The city council of a city of the primary class sitting as a board of equalization shall hold a session of not less than three or more than thirty days annually commencing on the first Tuesday after the third Monday in June and shall have power:
Terms Used In Nebraska Statutes 15-808
- Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- 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
(1) To assess any taxable property, real and personal, not assessed;
(2) To review assessments made and correct such assessments as appears to be just. The board shall not increase the assessment of any person, partnership, limited liability company, or corporation until such person, partnership, limited liability company, or corporation has been notified by the board to appear and show cause, if any, why the assessment should not be increased. If personal service of such notice cannot be made in the city, notice may be given by publication and it shall be sufficient if such notice is published in one issue of a legal newspaper in or of general circulation within the city; and
(3) To equalize the assessments of all taxable property in the city and to correct any errors in the listing or value thereof. The city council sitting as a board of equalization shall be authorized and empowered to meet at any time for the purpose of equalizing assessment of any omitted or undervalued property and to add to the assessment rolls any taxable property not included.
Source
- Laws 1901, c. 16, § 78, p. 99;
- Laws 1907, c. 9, § 7, p. 79;
- R.S.1913, § 4548;
- C.S.1922, § 3935;
- C.S.1929, § 15-806;
- R.S.1943, § 15-808;
- Laws 1961, c. 39, § 1, p. 167;
- Laws 1992, LB 1063, § 7;
- Laws 1992, Second Spec. Sess., LB 1, § 7;
- Laws 1993, LB 121, § 132;
- Laws 2020, LB1003, § 131.