442 Neb. Admin. Code, ch. 9, § 010
After completion of its actions and based upon the hearings conducted pursuant to Neb. Rev. Stat. §§ 77-1502 and 77-1504, a county board of equalization may petition the Tax Equalization and Review Commission to consider an adjustment to a class or subclass of real property within the county unless a county has adopted a resolution to extend the deadline for hearing protests under Neb. Rev. Stat. § 77-1502. Neb. Rev. Stat. § 77-1504.01(1).
Petitions by a county board of equalization for the adjustment of the level of value for a class or subclass must be filed with the Commission on or before July 26. Neb. Rev. Stat. § 77-1504.01(1).
The Commission shall hear and take action on a petition filed by a county board of equalization on or before August 10. Neb. Rev. Stat. § 77-1504.01(2).
The burden of proof is on the petitioning county to demonstrate that failure to make an adjustment would result in values that are not equitable and in accordance with the law. The County must adduce evidence of the consequences of the requested adjustment in the form of ratio studies which demonstrate that the requested adjustment will, in fact, improve the level, the uniformity and the proportionality of assessments within the County. Neb. Rev. Stat. § 77-1504.01(2).
After a hearing the Commission shall, within the powers granted in Neb. Rev. Stat. § 77-5023, enter its order based on evidence presented to it at such hearing and the hearings held pursuant to Neb. Rev. Stat. § 77-5022 for that year.
The order shall specify the percentage increase or decrease and the class or subclass of real property affected or any corrections or adjustments to be made to the class or subclass of real property to be affected. When issuing an order to adjust a class or subclass of real property, the Commission may exclude individual properties from that order or limit the adjustment for those individual properties whose value has already been adjusted by a county board of equalization. Neb. Rev. Stat. 77-1504.01(3).
On or before August 10 of each year, the Commission shall send its order on the petition by certified mail to the county assessor and by regular mail to the county clerk and chairperson of the county board. Neb. Rev. Stat. § 77-1504.01(3).
The county assessor of the county adjusted by an order of the Commission shall make the specified changes to each parcel or part of a parcel of property in the county as directed by the order of the Commission. In implementing such order, the county assessor shall only adjust the values of the class or subclass that is the subject of the order. For properties that have already received an adjustment from the county board of equalization, no additional adjustment shall be made applying the Commission's order, but such an exclusion from the Commission's order shall not preclude adjustments to those properties for corrections or omissions. Neb. Rev. Stat. § 77-1504.01(4)
The county assessor of the county adjusted by an order of the Commission shall recertify the abstract of assessment to the Property Tax Administrator on or before August 20. Neb. Rev. Stat. § 77-1504.01(4)
442 Neb. Admin. Code, ch. 9, § 010