Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013 , on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510 .
Neb. Rev. Stat. § 77-1507.01
Failure to give notice; effect
Applied in 4 court decisions — leading case Cain v. Lymber (2020)
Most recently applied in Cain v. Custer Cty. Bd. of Equal. (January 2024)
Laws 2005, LB 15, § 5; Laws 2007, LB167, § 3; Laws 2009, LB166, § 16.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.