77-202.04 Property taxable; exempt status; delivery of copy of final decision; appeal; failure to give notice; effect. - Nebraska Statutes

77-202.04. Property taxable; exempt status; delivery of copy of final decision; appeal;failure to give notice; effect.(1) Notice of a county boardof equalization's decision granting or denying an application for exemptionfrom taxation for real or tangible personal property shall be mailed or deliveredto the applicant and the county assessor by the county clerk within sevendays after the date of the board's decision. Persons, corporations, or organizationsmay appeal denial of an application for exemption by a county board of equalization. Onlythe county assessor, the Tax Commissioner, or the Property Tax Administratormay appeal the granting of such an exemption by a county boardof equalization. Appeals pursuant to this section shall be made to the TaxEqualization and Review Commission in accordance with section 77-5013 withinthirty days after the decision of the county board of equalization. The TaxCommissioner or Property TaxAdministrator may in his or her discretion intervene in any suchappeal pursuant to this section. Ifthe county assessor, Tax Commissioner, or Property Tax Administrator appealsa county board of equalization's final decision granting an exemption fromproperty taxation, the person, corporation, or organization granted such exemptionby the county board of equalization shall be made a party to the appeal andshall be issued a notice of the appeal by the Tax Equalization and ReviewCommission within thirty days after the appeal is filed.(2) A copy of the finaldecision by a county board of equalization shall be delivered electronicallyto the Tax Commissioner and the Property Tax Administrator within seven daysafter the date of the board's decision. The Tax Commissioner or the PropertyTax Administrator shall have thirty days after the final decision to appealthe decision.(3) Any owner may petitionthe Tax Equalization and Review Commission in accordance with section 77-5013,on or before December 31 of each year, to determine the taxable status ofreal property for that year if a failure to give notice as prescribed by thissection prevented timely filing of a protest or appeal provided for in sections 77-202 to 77-202.25. SourceLaws 1963, c. 441, § 4, p. 1461; Laws 1969, c. 642, § 1, p. 2556; Laws 1995, LB 490, § 31; Laws 1997, LB 271, § 43; Laws 2000, LB 968, § 29; Laws 2004, LB 973, § 8; Laws 2005, LB 15, § 3; Laws 2007, LB334, § 18; Laws 2010, LB877, § 1.Effective Date: April 14, 2010AnnotationsThis section delineates who may appeal from the decision of the county board of equalization on a tax exemption determination and applies regardless of whether the appeal was by petition in error. McClellan v. Board of Equal. of Douglas Cty., 275 Neb. 581, 748 N.W.2d 66 (2008).A taxpayer who has sought and has been denied exemption under section 77-202.01 and who does not appeal pursuant to this section may not thereafter pay the tax and seek a refund under section 77-1736.10. Campus Lt. Hse. Min. v. Buffalo Cty. Bd. of Equal., 225 Neb. 271, 404 N.W.2d 46 (1987).Giving notice of appeal and filing appeal bond must be completed within twenty days following board decision. United Way of the Midlands v. Douglas County Board of Equalization, 199 Neb. 323, 259 N.W.2d 270 (1977).An appeal from a tax exemption may be taken pursuant to this section only. Bemis v. Board of Equalization of Douglas County, 197 Neb. 175, 247 N.W.2d 447 (1976).