Nebraska Statutes 77-202.02. Property taxable; exempt status; application; hearing; procedure
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The county board of equalization, between February 1 and June 1 after a hearing on ten days’ notice to the applicant and the publication of notice as provided in section 77-202.01, and after considering the recommendation of the county assessor and any other information it may obtain from public testimony, shall grant or withhold tax exemption for the real property or tangible personal property on the basis of law and of regulations promulgated by the Tax Commissioner.
Terms Used In Nebraska Statutes 77-202.02
- County assessor: includes an elected or appointed county assessor or a county clerk who is an ex officio county assessor. See Nebraska Statutes 77-115
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
For applications accepted after approval of a waiver pursuant to section 77-202.01, the county board of equalization shall hear and certify its decision on or before August 15.