77-1503.01. Property exempt from equalization.
63 words·~1 min read·
/ne/chapter-77/77-1503-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any property valued by the state shall not be subject to the jurisdiction of the county board of equalization.
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).