Nebraska Statutes 77-5013. Commission; jurisdiction; time for filing; filing fee
(1) The commission obtains exclusive jurisdiction over an appeal or petition when:
Terms Used In Nebraska Statutes 77-5013
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Parcel: means a contiguous tract of land determined by its boundaries, under the same ownership, and in the same tax district and section. See Nebraska Statutes 77-132
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
(a) The commission has the power or authority to hear the appeal or petition;
(b) An appeal or petition is timely filed;
(c) The filing fee, if applicable, is timely received and thereafter paid; and
(d) In the case of an appeal, a copy of the decision, order, determination, or action appealed from, or other information that documents the decision, order, determination, or action appealed from, is timely filed.
Only the requirements of this subsection shall be deemed jurisdictional.
(2) A petition, an appeal, or the information required by subdivision (1)(d) of this section is timely filed and the filing fee, if applicable, is timely received if placed in the United States mail, postage prepaid, with a legible postmark for delivery to the commission, or received by the commission, on or before the date specified by law for filing the appeal or petition. If no date is otherwise provided by law, then an appeal shall be filed within thirty days after the decision, order, determination, or action appealed from is made.
(3) Except as provided in subsection (4) of this section, filing fees shall be as follows:
(a) For each appeal or petition regarding the taxable value of a parcel of real property, the filing fee shall be:
(i) Forty dollars if the taxable value of the parcel is less than two hundred fifty thousand dollars;
(ii) Fifty dollars if the taxable value of the parcel is at least two hundred fifty thousand dollars but less than five hundred thousand dollars;
(iii) Sixty dollars if the taxable value of the parcel is at least five hundred thousand dollars but less than one million dollars; or
(iv) Eighty-five dollars if the taxable value of the parcel is at least one million dollars; or
(b) For any other appeal or petition filed with the commission, the filing fee shall be forty dollars.
(4) No filing fee shall be required for an appeal by a county assessor, the Tax Commissioner, or the Property Tax Administrator acting in his or her official capacity or a county board of equalization acting in its official capacity.
(5) The form and requirements for execution of an appeal or petition may be specified by the commission in its rules and regulations.