Pursuant to section 77-5023 , if the commission finds that the level of value of a class or subclass of real property fails to satisfy the requirements of section 77-5023 , the commission shall issue a notice to the counties which it deems either undervalued or overvalued and shall set a date for hearing at least five days following the mailing of the notice unless notice is waived. The notice unless waived shall be mailed to the county clerk, county assessor, and chairperson of the county board. At the hearing the county assessor or other legal representatives of the county may appear and show cause why the value of a class or subclass of real property of the county should not be adjusted. A county assessor or other legal representative of the county may waive notice of the hearing or consent to entry of an order adjusting the value of a class or subclass of real property without further notice. At the hearing, the commission may receive testimony from any interested person.
Neb. Rev. Stat. § 77-5026
Commission; change of value; hearing; procedure
Applied in 10 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 1921, c. 133, art
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.