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.

Source:Laws 1971, LB 945, § 4; Laws 1984, LB 835, § 10; Laws 1987, LB 508, § 45; Laws 1992, LB 1063, § 125; Laws 1992, Second Spec. Sess., LB 1, § 98; Laws 1995, LB 452, § 24; Laws 1995, LB 490, § 148; Laws 1997, LB 270, § 87; Laws 1999, LB 194, § 24.

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).