Opinion No. (1981)

REQUESTED BY: Fred A. Herrington, State Tax Commissioner, Nebraska Department of Revenue. Must action by the county board of equalization to raise or lower by percentage the valuation of classes of property, pursuant to Neb.Rev.Stat. § 77-1506.02 (Reissue 1976) be completed by May 30th?

If the answer to question 1 is in the negative, by what date must such action be taken?

No.

Prior to certification of the abstract of assessment rolls to the State Board of Equalization and Assessment, pursuant to Neb.Rev.Stat. § 77-1514 (Reissue 1976), and not later than July 1st.

1. The county board of…