77-1315.01. Overvaluation or undervaluation; county assessor; report.
215 words·~1 min read·
/ne/chapter-77/77-1315-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)After March 19 and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502 , the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the report shall be made after March 25 and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section 77-1502 . The county board of equalization shall consider the report in accordance with section 77-1504 .
(2)The current year's assessed valuation of any real property shall not be changed by the county assessor after March 19 except by action of the Tax Equalization and Review Commission or the county board of equalization, except in any county with a population of at least one hundred thousand inhabitants according to the most recent federal decennial census, the current year's assessed valuation of any real property shall not be changed after March 25 except by action of the commission or the county board of equalization.