Section 350-40-010 - MOTOR VEHICLE TAX EXEMPTIONS010.01 Motor vehicles, owned (as defined in the Motor Vehicle Registration Act) and used exclusively by an agricultural or horticultural society, charitable, educational, religious, or cemetery organization or any organization for the exclusive benefit of any charitable, educational, religious, or cemetery organization may be exempt from the motor vehicle tax. To qualify for an exemption, the criteria established in Reg-40-004 and Reg-40-005 must be met. The tax exemption for a motor vehicle extends through one registration period. Exemption from motor vehicle tax does not necessarily exempt the vehicle from sales and use taxes or wheel tax. See the Application for Exemption from Motor Vehicle Taxes by Qualifying Nonprofit Organizations, Form 457.010.02 A partial exemption of a motor vehicle may not be granted. As a motor vehicle does not have separable portions; it is either exempt or taxable in its entirety. If a motor vehicle is used for other than incidental non-exempt use, no exemption shall be granted. A non-exempt use shall include personal use of the motor vehicle.010.03 An organization or society seeking tax exempt status for a motor vehicle must annually file a Form 457, with the county treasurer of the county where the motor vehicle is registered. The application must be filed not more than 15days before and not later than 30days after the registration date of the motor vehicle. For a newly acquired motor vehicle, an application must be made within 30days after the purchase date. Failure to apply for an exemption for a motor vehicle within the time specified is a waiver of the exemption for that registration year.010.04 The county treasurer will review the Form 457, and make a recommendation to the county board of equalization within 20 days after receipt of the application. The county board of equalization review procedures will be the same as the procedures used for real and personal property, except that publication of notice in a newspaper of general circulation is not required. Upon completion of its review, the county board of equalization will certify its decision to the applicant and the county treasurer within seven days after the decision. If the exemption application cannot be processed before the motor vehicle tax is due, the organization or society will pay the tax and immediately file a claim for refund. Upon approval of the application for exemption, the county board of equalization will also approve the claim for refund. Decisions of a county board of equalization relating to the granting or denial of an exemption under this regulation may be appealed to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. § 77-5013.010.05 Persons, corporations or organizations may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 on or before December 31 of the year notice should have been sent, for a determination of the taxable status of their motor vehicle because of a failure to give notice pursuant to REG-40-010.04 prevented timely filing of an appeal.350 Neb. Admin. Code, ch. 40, § 010