Neb. Rev. Stat. § 77-1507.01
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Any person otherwise having a right to appeal may petition the Tax Equalization and Review Commission in accordance with section 77-5013, on or before December 31 of each year, to determine the actual value or special value of real property for that year if a failure to give notice prevented timely filing of a protest or appeal provided for in sections 77-1501 to 77-1510.
Neb. Rev. Stat. § 77-1507.01