Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 350 - Nebraska Department of Revenue, Property Assessment Division
Chapter 80 - School Adjusted Valuation Regulations
Section 350-80-004 - APPEALS OR REQUESTS
Current through September 17, 2024
004.01 On or before November 10, any local system may file with the Tax Commissioner written objections to the adjusted valuations, stating the reasons why the adjusted valuations are not the valuations required by Neb. Rev. Stat. § 79-1016.
004.02 The Tax Commissioner will establish a time for hearing the written objections of each objecting local system at the office of the Tax Commissioner. At the hearing, both parties will be allowed to introduce any evidence that is relevant and necessary for determining the adjusted valuation.
004.03 The burden of proof in the hearings is on the party protesting the Division's determination of adjusted valuation. The Division's determination is presumed correct, unless competent evidence is presented to the contrary. If competent evidence is produced by the protesting party, the reasonableness of the Division's action in determining adjusted valuation becomes one of fact based upon all of the evidence presented.
004.04 In rebutting the presumption that the Division's determination of the adjusted valuation is correct, the protesting party must show by clear and convincing evidence that the Division's 's determination was the result of a systematic exercise of intentional will or failure of plain duty, and not mere errors of judgment or a difference of opinion.
004.05 Based upon the evidence introduced at the hearing, the Tax Commissioner must enter a written order upholding or changing the adjusted valuations. On or before the following January 1, the Tax Commissioner must certify the order to the Department of Education and mail a copy of the written order to the local system within seven days after the date of the order.
004.06 Any final determination of the Tax Commissioner under this regulation may be appealed within 30 days after the date of the order to the Tax Equalization and Review Commission, pursuant to Neb. Rev. Stat. § 77-5013.
004.07 On or before November 10, any local system or county official may file with the Tax Commissioner a written request for a nonappealable correction of the adjusted valuation due to clerical error or valuation adjustment due to qualification or nonqualification of special valuation for agricultural and horticultural land, pursuant to Neb. Rev. Stat. §§ 77-1343 to 77-1347.01. On or before the following January 1, the Tax Commissioner must approve or deny the request. If approved, the corrected adjusted valuations must be recertified to the Department of Education with a copy forwarded to the local system and county official.
004.08 On or before May 31 of the year following the certification of the adjusted valuations to the Department of Education, any local system or county official may file a nonappealable request with the Tax Commissioner for a correction to the adjusted valuation of a local system or school district. The adjustment may only be based upon corrections to the tax list that changed the assessed valuations of taxable properties within that local system or school district.
004.09 Upon receiving the written request, the Tax Commissioner must notify the county assessor, or multiple county assessors if the school district extends into more than one county, of the request. The Property Tax Administrator will provide the prescribed forms for the county assessor to report the recertified taxable valuation. The county assessor must file this report within 10 days of the Tax Commissioner's notification.
004.10 On or before the following July 31, the Tax Commissioner must approve or deny the request and if approved, certify the corrected adjusted valuations resulting from the action to the Department of Education.
