Section 350-15-004 - PROCEDURES004.01 On or before March 1, the assessor shall review all property owned by the state and the various governmental subdivisions within the county and make a determination of what property is not being used for or being developed for a public purpose as of January 1. All property determined not used for or being developed for a public purpose and not specifically exempted by statute, shall be assumed taxable for property tax purposes and valued pursuant to REG-15-004.01. 004.01A All real property as defined in Reg-10-001, other than agricultural and horticultural land, shall be valued for property tax purposes at its actual value.004.01B All agricultural and horticultural land as defined in Reg-14-002, shall be valued for property tax purposes at seventy-five (75) percent of its actual value.004.01C All depreciable tangible personal property as defined in Reg-20-001, shall be valued for property tax purposes at its net book value as defined in REG-20-001.05.004.02 On or before January 31 each year, the state and each governmental subdivision shall provide the appropriate assessor a legal description of its recently leased property or a copy of each new lease or preexisting lease, which has been substantially changed and was in effect on January 1 of the current year. 004.02A On or before January 31, in subsequent years, the state and each governmental subdivision shall also provide the appropriate assessor a listing of previously reported leases that are still in effect and have not been materially changed.004.03 On or before March 1, the assessor shall send written notice to each state agency and governmental subdivision when he or she finds that the entity owns property that is not being used or developed for a public purpose, and upon which no in lieu of tax is paid. 004.03A The notice shall be sent by first-class mail to the last known address of the state agency or governmental subdivision.004.03A(1) If the property is leased and the lessor does not intend to pay the taxes for the lessee, the lessor shall immediately forward the notice to the lessee. 004.03B The notice shall contain the legal description of the property and shall inform the entity that the property will become subject to property taxation for the current year.004.04 The state, governmental subdivision, or lessee may protest the assessor's determination pursuant to REG-15-004.03, to the county board of equalization on or before April 1. If April 1 falls upon a Saturday, Sunday, or legal holiday the protest will be considered timely filed if performed in person or postmarked on the next business day. When the protest is sent by ordinary mail the postmarked date shall be used to determine the date filed. When the protest is sent by either certified or registered mail, the certification or registration date shall be used as the postmarked date. 004.04A The protest shall be in writing, signed and filed with the county clerk of the county in which the property is located.004.04B If the protest is not timely filed, it shall automatically be dismissed.004.04C The protest shall contain a written statement as to why the property should not become subject to taxation for property tax purposes. If no statement is included or attached, the protest shall automatically be dismissed.004.04D Each protest filed can only pertain to one parcel and not a combination of parcels.004.05 The county board of equalization shall decide the protest on or before May 1. 004.05A If May 1 falls on a Saturday, Sunday, or legal holiday, the county board of equalization shall hear and decide protests on the previous business day.004.05B Within seven days after the final decision, the county clerk shall send written notice to the protester (state agency, governmental subdivision or lessee), and the assessor of the action taken by the board.004.06 The decision of the county board of equalization may be appealed to the Tax Equalization and Review Commission on or before June 1, pursuant to Neb. Rev. Stat. Section 77-5013.004.07 On or before June 1, the assessor shall send notices of assessed valuation changes to each state agency, governmental subdivision and lessee, whose assessed valuation has changed from that of the previous year. The notice shall describe the real property and state the old and new assessed valuation, the convening date of the county board of equalization, the date for filing a valuation protest, and also provide the average level of value of all classes and subclasses of real property as determined by the Tax Equalization and Review Commission.
004.08 On or before June 30, a state agency, governmental subdivision, or the lessee may protest the assessed valuation to the county board of equalization. If June 30 falls upon a Saturday, Sunday, or legal holiday, the valuation protest will be considered timely filed if performed in person or postmarked on the next business day. When the valuation protest is sent by ordinary mail the postmarked date shall be used to determine the date filed. When the valuation protest is sent by either certified or registered mail, the certification or registration date shall be used as the postmarked date. 004.08A The valuation protest shall be written in triplicate, signed and filed with the county clerk of the county in which the property is located.004.08B If the valuation protest is not timely filed, it shall automatically be dismissed.004.08C Attached to each valuation protest, shall be a written statement of why the requested change in assessment should be made. If no statement is attached, the protest shall automatically be dismissed.004.08D Each protest filed can only pertain to one parcel and not a combination of parcels.004.09 The county board of equalization shall hear and decide the protest on or before July 25.004.09A If July 25 falls on a Saturday, Sunday, or legal holiday, the county board of equalization shall hear and decide protests on the previous business day.004.09B The county clerk shall notify the protester of the county board of equalization's action taken on the protest within seven days after the date of the decision of the board.004.10 Beginning on July 26 and on or before August 24, the action of the county board of equalization regarding a valuation protest may be appealed to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.004.11 Any state agency, governmental subdivision or the lessee having a right to protest or appeal may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 on or before December 31 of the year in which the notice should have been sent, for a determination of the actual value, or special value because a failure to give notice pursuant to REG-15-004.03, REG-15-004.05B, REG-15-004.07 and 15-004.09B prevented the timely filing of a protest or appeal.004.12 No petition shall in any manner suspend the collection of any tax or the duties of officers relating thereto during the pendency of the petition, and all taxes affected thereby, which may be collected, shall be distributed as though no petition were pending.004.13 If by final order of the Commission, it is determined that such tax or a part thereof should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of such final order.350 Neb. Admin. Code, ch. 15, § 004