Nebraska Statutes 77-202.25. Disabled or blind honorably discharged veteran; property exemption; application; procedure; appeal
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Application for the exemption provided in section 77-202.24 shall be made to the county assessor on or before April 1 of every year. The county assessor shall approve or disapprove such application and shall notify the taxpayer of his or her decision within twenty days of the filing of the application. The taxpayer may appeal the decision of the county assessor to the county board of equalization within twenty days after notice of the decision is mailed by the county assessor.
Terms Used In Nebraska Statutes 77-202.25
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- 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
- Year: shall mean calendar year. See Nebraska Statutes 49-801
The taxpayer may appeal any decision of the county board of equalization under this section pursuant to section 77-202.04.