Village at North Platte v. Lincoln County Bd. of Equalization

Neb. Rev. Stat. 77-1502(2) imposes a requirement and specifies a consequence for its violation. In this case, a taxpayer filed a property valuation protest. The taxpayer’s protest form specified the assessed and requested valuation amounts but stated no reason for the requested change. The Lincoln County Board of Equalization dismissed the protest, citing section 77-1502(2). The taxpayer appealed to the Nebraska Tax Equalization and Review Commission (TERC). TERC dismissed the appeal with prejudice, concluding that it lacked jurisdiction because the Board did not have jurisdiction to hear the protest due to the taxpayer’s failure to state the reason for the protest. The Supreme Court affirmed, holding (1) the Board correctly dismissed the taxpayer’s protest because the protest failed to include a reason for the requested change in valuation; and (2) because the Board lacked authority to hear the taxpayer’s property valuation protest on the merits, TERC likewise lacked authority to do so. View "Village at North Platte v. Lincoln County Bd. of Equalization" on Justia Law