Nebraska Revised Statute 77-1503.01

Chapter 77

77-1503.01.

Property exempt from equalization.

Any property valued by the state shall not be subject to the jurisdiction of the county board of equalization.

Annotations

  • County board of equalization is statutorily empowered and authorized to equalize only those assessments of countywide property of which the county has the authority to assess the value. John Day Co. v. Douglas Cty. Bd. of Equal., 243 Neb. 24, 497 N.W.2d 65 (1993).