The county board of equalization, between February 1 and June 1 after a hearing on ten days' notice to the applicant and the publication of notice as provided in section 77-202.01 , and after considering the recommendation of the county assessor and any other information it may obtain from public testimony, shall grant or withhold tax exemption for the real property or tangible personal property on the basis of law and of regulations promulgated by the Tax Commissioner. For applications accepted after approval of a waiver pursuant to section 77-202.01 , the county board of equalization shall hear and certify its decision on or before August 15.
Neb. Rev. Stat. § 77-202.02
Property taxable; exempt status; application; hearing; procedure
Applied in 6 court decisions — leading case Bethphage Community Services., Inc. v. County Board (1986)
Most recently applied in 11 Neb. Ct. App. 377 - WASHINGTON COUNTY BD. OF EQUAL. v. Rushmore (September 2002)
Laws 1963, c. 441, § 2, p. 1460; Laws 1969, c. 640, § 1, p. 2553; Laws 1980, LB 688, § 2; Laws 1995, LB 490, § 29; Laws 1997, LB 270, § 13; Laws 1997, LB 271, § 41; Laws 2000, L…
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Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.