Opinion No. (1984)

REQUESTED BY: Donna Karnes, State Tax Commissioner Should refunds be paid to taxpayers pursuant to Neb.Rev.Stat. §§ 77-1734.01, 77-1735, or 77-1736.04 (Reissue 1981) as a result of the Supreme Court's decision declaring invalid biennial valuation of property mandated by Neb.Rev.Stat. § 77-1301 (Reissue 1981)?

No.

In 1980, the Legislature amended § 77-1301 to provide that all taxable real and personal property should be valued for taxation as of January 1, 1981, and every odd-numbered year thereafter, which valuation should be used as a basis of assessment and valuation until the next regular…