Opinion No. (1998)

REQUESTED BY: Mark P. Reynolds, Chairman Tax Equalization and Review Commission The Tax Equalization and Review Commission ["TERC" or the "Commission"] has requested our opinion concerning the interpretation of an amendment to Neb. Rev. Stat. §77-1504.01 (Supp. 1997) altering the date for the filing of petitions by counties requesting an adjustment to a class or subclass of property. Section 77-1504.01, prior to its amendment by 1998 Neb. Laws, LB 306, § 22, provided that petitions by counties seeking adjustments for classes or subclasses of property were to "be filed with the commission on…