77-1507. Board; duties; addition of omitted property; clerical errors; protest; procedure.

(1) The county board of equalization may meet at any time for the purpose of assessing any omitted real property that was not reported to the county assessor pursuant to section 77-1318.01 and for correction of clerical errors as defined in section 77-128 that result in a change of assessed value. The county board of equalization shall give notice of the assessed value of the real property to the record owner or agent at his or her last-known address. For real property which has been omitted in the current year, the county board of equalization shall not send notice pursuant to this section on or before June 1.

Protests of the assessed value proposed for omitted real property pursuant to this section or a correction for clerical errors shall be filed with the county board of equalization within thirty days after the mailing of the notice. All provisions of section 77-1502 except dates for filing a protest, the period for hearing protests, and the date for mailing notice of the county board of equalization's decision are applicable to any protest filed pursuant to this section. The county board of equalization shall issue its decision on the protest within thirty days after the filing of the protest.

(2) The county clerk shall, within seven days after the board's final decision, send:

(a) For protested action, a notification to the protester of the board's final action advising the protester that a report of the board's final decision is available at the county clerk's or county assessor's office, whichever is appropriate; and

(b) For protested and nonprotested action, a report to the Property Tax Administrator which shall state a description adequate to identify the property, the reason such property was not assessed pursuant to section 77-1301, and a statement of the board's justification for its action. A copy of the report shall be available for public inspection in the office of the county clerk.

(3) The action of the county board of equalization upon a protest filed pursuant to this section may be appealed to the Tax Equalization and Review Commission within thirty days after the board's final decision.

(4) Improvements to real property which were properly reported to the county assessor pursuant to section 77-1318.01 for the current year and were not added to the assessment roll by the county assessor on or before March 19 shall only be added to the assessment roll by the county board of equalization from June 1 through July 25, except beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, such improvements which were not added to the assessment roll on or before March 25 shall only be added to the assessment roll by the county board of equalization from June 1 through July 25. In counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502, the deadline of July 25 shall be extended to August 10.

Source

Annotations

This section applies to real property only and does not authorize a county board of equalization to place personal property on the tax rolls in an attempt to correct an alleged clerical error. Cargill Meat Solutions v. Colfax Cty. Bd. of Equal., 290 Neb. 726, 861 N.W.2d 718 (2015).

County board of equalization may equalize omitted property subsequent to regular time. Fromkin v. State, 158 Neb. 377, 63 N.W.2d 332 (1954).

County board of equalization may assess omitted or unassessed real property without previous notice to owner. Radium Hospital v. Greenleaf, 118 Neb. 136, 223 N.W. 667 (1929).

County board of equalization must give notice when assessing omitted personal property. Farmers Co-op. Creamery & Supply Co. v. McDonald, 100 Neb. 33, 158 N.W. 369 (1916); Farmers Co-op. Creamery & Supply v. McDonald, 97 Neb. 510, 150 N.W. 640 (1915), on rehearing 97 Neb. 512, 150 N.W. 656 (1915).

It is the duty of county board of equalization to assess the value of omitted property, and its action in that regard cannot be controlled by state board. State ex rel. Mickey v. Drexel, 75 Neb. 751, 107 N.W. 110 (1906).

Omission made in the belief that the property is not taxable does not invalidate tax upon other property. Burlington & M. R. R. Co. v. Seward County, 10 Neb. 211, 4 N.W. 1016 (1880).