Meet the TERC: Appeals of Property Tax Protests from the Board of Equalization to the Nebraska Tax Equalization and Review Commission
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Authors
LaPuzza, Paul J.
Issue Date
1999
Volume
32
Issue
Type
Journal Article
Language
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Abstract
INTRODUCTION|The Nebraska Tax Equalization and Review Commission, now commonly and hereinafter referred to as "the TERC," is the appeal tribunal created by the Tax Equalization and Review Commission Act("Act"), the adoption of which was made possible by an amendment to the Constitution of the State of Nebraska.1By statute, the TERC is authorized to hear and determine appeals of:(1) Decisions of any county board of equalization equalizing the value of individual tracts, lots, or parcels of real property so that all real property is assessed uniformly and proportionately;(2) Decisions of any county board of equalization granting or denying tax-exempt status for real or personal property;(3) Decisions of the Property Tax Administrator determining the taxable property of a railroad company, car company,public service entity or air carrier within the state;(4) Decisions of the Property Tax Administrator determining adjusted valuation pursuant to section 79-1016;(5) Decisions of any county board of equalization on the valuation of personal property or any penalties imposed under sections 77-1233.04 to 77-1233.06j;(6) Decisions of any county board of equalization of claims that a levy is or is not for an unlawful or unnecessary purpose or in excess of the requirements of the county;(7) Decisions of any county board of equalization granting or rejecting an application for a homestead exemption;Any other decision of any county board of equalization;andAny other decision of the Property Tax Administrator...
Description
Citation
32 Creighton L. Rev. 533 (1998-1999)
Publisher
Creighton University School of Law