77-1608. County tax levy; appeal by taxpayer; proceedings.
114 words·~1 min read·
/ne/chapter-77/77-1608A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Tax Equalization and Review Commission shall hear the appeal and determine whether or not the levy appealed from or any part thereof is for an unlawful or unnecessary purpose or in excess of the requirements of the political subdivision. The decision of the commission shall be certified to the county assessor, county clerk, and county treasurer of each county in which the tax was levied to revise all tax records to reflect the corrected levy.
Question as to power of court to determine amount of levy, and to change levy accordingly, raised but not decided. C. R. T. Corp. v. Board of Equalization of Douglas County, 172 Neb. 540, 110 N.W.2d 194 (1961).