77-202.09 Cemetery organization; exemption; application; procedure; late filing. - Nebraska Statutes

77-202.09. Cemetery organization; exemption;application; procedure; late filing.Any cemetery organizationseeking a tax exemption for any real property used to maintain areas set apartfor the interment of human dead shall apply for exemption to the county assessoron forms prescribed by the Tax Commissioner. An application for a tax exemptionshall be made on or before December 31 of the year preceding the year forwhich the exemption is sought. The county assessor shall examine the applicationand recommend either taxable or exempt to the county board of equalizationon or before February 1 following. If a cemetery organization seeks a taxexemption for any real or tangible personal property acquired for or convertedto exempt use on or after January 1, the organization shall make applicationfor exemption on or before July 1. The procedure forreviewing the application shall be the same as for other exemptions pursuantto subdivisions (1)(c) and (d) of section 77-202. Any cemetery organizationwhich fails to file on or before December 31 for exemption may apply on orbefore June 30 pursuant to subsection (2) of section 77-202.01, and the penaltyand procedures specified in section 77-202.01 shall apply. SourceLaws 1997, LB 270, § 16; Laws 1999, LB 271, § 7; Laws 2007, LB334, § 20; Laws 2010, LB708, § 2.Operative Date: January 1, 2011