The commission shall annually equalize the assessed value or special value of all real property as submitted by the county assessors on the abstracts of assessments and equalize the values of real property that is valued by the state. The commission shall have the power to recess from time to time until the equalization process is complete. Meetings held pursuant to this section may be held by means of videoconference or telephone conference.
Neb. Rev. Stat. § 77-5022
Commission; annual meeting; powers and duties
Applied in 6 court decisions — leading case County of Webster v. Nebraska Tax Equal. & Rev. Comm. (2017)
Most recently applied in County of Webster v. Nebraska Tax Equal. & Rev. Comm. (May 2017)
Laws 1903, c. 73, § 130, p. 434; R.S.1913, § 6447; Laws 1921, c. 133, art
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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.