42-17003. Duties; notification

A. The commission shall:

1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01 and 42-17107, article 2 of this chapter, section 48-254 and paragraph 4 of this subsection.

2. Review the primary property tax levy of each political subdivision to determine violations of sections 15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter.

3. Beginning in tax year 2017, review the secondary property tax levy of each special taxing district to determine violations of section 48-254.

4. Review the secondary property tax levy of each county, city, town and community college district to identify violations of constitutional and statutory requirements.

5. Review the secondary property tax levy of each fire district to determine violations of section 48-807.

6. Review for accuracy the tax levy and rate as prescribed by section 15-992.

7. Review the reports made by the department concerning valuation accuracy.

8. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter.

9. Upon the request of a county, city, town or community college district, hold hearings as prescribed in section 42-17004 regarding the calculation of the maximum allowable primary property tax levy limits prescribed in section 42-17051, subsection A.

B. If the commission determines that a political subdivision has violated section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, that a special taxing district has violated section 48-254, that a fire district has violated section 48-807 or that a school district incorrectly calculated the tax levy and rate as prescribed by section 15-992, on or before September 15 the commission shall notify the political subdivision or district, and the county board of supervisors, in writing, of:

1. The nature of the violation.

2. The necessary adjustment to:

(a) The primary property tax levy and tax rate to comply with section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter.

(b) The secondary property tax levy and tax rate to comply with sections 48-254 and 48-807.

(c) For school districts, the tax levy and rate to comply with section 15-992.

C. If the commission determines that a county, city, town or community college district has levied a secondary property tax in violation of constitutional or statutory law, on or before December 31 the commission shall notify in writing the affected political subdivision, the county board of supervisors, the county attorney and the attorney general of the violation.