Section 350-11-004 - APPLICATION PROCEDURE004.01 The initiation of special valuation assessment is dependent on the filing of an application for special valuation assessment by the applicant or authorized representative of the applicant. If the land qualifies for the special valuation assessment pursuant to Reg-11-003, the assessor shall approve the application. No action of a county board of equalization is required for the special valuation assessment to be implemented.004.02 Application for the special valuation assessment shall be submitted to the assessor on or before June 30. Any application received after June 30 shall be accepted only as an application for the following year, except for action by the county board of equalization pertaining to the assessment of agricultural and horticultural land that is undervalued, overvalued, or omitted from the assessment roll and clerical errors involving the assessment of agricultural and horticultural land. See REG-11-004.08 for the submitting of applications because of county board of equalization action on undervalued, overvalued or omitted agricultural and horticultural land and clerical errors involving agricultural and horticultural land. The application shall be made on the Special Valuation Application, Form 456, prescribed by the Tax Commissioner and supplied by the assessor. The application must be submitted on behalf of the applicant seeking the special valuation assessment on the property and be signed by one of the following persons: 004.02A The applicant as defined in REG-11-002.11,004.02B Any person of legal age duly authorized to sign an application on behalf of an applicant described in this regulation,004.02C The guardian or conservator of an applicant or the executor or administrator of the applicant's estate.004.03 The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the application a true copy of the deed, contract of sale, power of attorney, lease or other appropriate instrument evidencing the signer's qualification pursuant to REG-11-004.02A through 11-004.02C.004.04 On or before July 15, the assessor, upon receiving an application and necessary documentation as required pursuant to REG-11-004.03, shall verify the information as to the status of the applicant and the eligibility of the land pursuant to the criteria in REG-11-003.01. If all of the information is proper and all criteria for the special valuation assessment is met, the assessor shall approve, sign the application, and on or before July 22, send written notification of approval to the owner and applicant if different from the owner. After approving the application, the assessor shall apply the special valuation assessment whenever appropriate to the land. An approved application will remain in effect until the land becomes disqualified.004.05 On or before July 15 in the year of application, the assessor shall approve or deny the application for the special valuation assessment filed pursuant to Neb. Rev. Stat. Section 77-1345 based upon the two criteria required in REG-11-003.01. If the application is denied, the assessor shall on or before July 22, send written notification of his or her action to the owner and the applicant if different from the owner, by regular mail to the address on the application. The assessor shall state the reason or reasons why the application was denied. 004.05B The owner or the applicant if different from the owner may protest the denial of their application for the special valuation assessment to the county board of equalization within thirty days after the mailing of the notice by the assessor. 004.05B(1) The protest shall be written in triplicate, signed and filed with the county clerk.004.05B(2) If the protest is not timely filed, it shall automatically be dismissed.004.05B(3) The protest shall contain a written statement of why the application should not have been denied.004.05B(4) Each protest filed can only pertain to one parcel and not a combination of parcels.004.06 The county board of equalization shall decide the protest within thirty days after the filing of the protest.004.06A Within seven days after the county board of equalization's decision, the county clerk shall mail written notice of the board's decision to the owner and the applicant if different from the owner. If the protest is denied the notice shall state the reason for denial.004.07 Within 30 days after the date of the decision of the county board of equalization, the owner and if not the same, the applicant may appeal the board's decision to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.004.08 When the county board of equalization takes action on agricultural and horticultural land which was undervalued, overvalued or omitted from the assessment roll or clerical errors involving agricultural or horticultural land, the owner or lessee may file an application for the special valuation assessment within thirty days after the mailing date of the valuation notice, by the county board of equalization. The application shall be made on the Special Valuation Application, Form 456, prescribed by the Tax Commissioner and supplied by the assessor. The application must be submitted on behalf of the applicant seeking the special valuation assessment on the property and be signed by one of the following persons: 004.08A The applicant as defined in REG-11-002.11,004.08B Any person of legal age duly authorized to sign an application on behalf of a applicant described in this regulation,004.08C The guardian or conservator of an applicant or the executor or administrator of the applicant's estate.004.09 The assessor shall not approve an application signed by a person whose authority to sign is not a matter of public record unless there is filed with the application a true copy of the deed, contract of sale, power of attorney, lease or other appropriate instrument evidencing the signer's interest or authority.004.10 The assessor upon receiving an application and necessary documentation as required pursuant to REG-11-004.08, shall verify the information as to the status of the applicant and the eligibility of the land pursuant to the criteria in REG-11-003.01. Within fifteen days after the filing of the application, the assessor shall approve or deny the application and sign the application. Within twenty-two days after the filing of the application, the assessor shall send written notification of approval or denial to the owner and the applicant if different from the owner. If the application is denied, the assessor shall state the reason or reasons why the application was denied.004.11 If the application is approved, the assessor shall apply the special valuation assessment whenever appropriate to the land. An approved application will remain in effect until the land becomes disqualified.004.12 The owner or the applicant if different from the owner may protest the denial of the application by the assessor to the county board of equalization within thirty days after the mailing date of the notice from the assessor. 004.12A The protest shall be written in triplicate, signed and filed with the county clerk.004.12B If the protest is not timely filed, it shall automatically be dismissed.004.12C The protest shall contain a written statement of why the application should not have been denied.004.12D Each protest filed can only pertain to one parcel and not a combination of parcels.004.13 The county board of equalization shall decide the protest within thirty days from the date the protest was filed with the county clerk. 004.13A Within seven days after the county board of equalization's decision, the county clerk shall mail written notice of the board's decision to the owner and the applicant if different from the owner. If the protest is denied the notice shall state the reason for denial.004.14 Within 30 days after the date of the decision of the county board of equalization, the owner and if not the same, the applicant may appeal the board's decision to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.004.15 If failure to give notice pursuant to REG-11-004.05, REG-11-004.06A REG - 11-004.10 and REG-11-004.13A prevented the timely filing of a protest or appeal, an owner or applicant if different from the owner, may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 on or before December 31, of each year for a determination as to whether the land will receive the special valuation assessment for that year.004.16 No appeal or petition shall in any manner suspend the collection of any tax or the duties of officers relating thereto during the pendency of the appeal or petition, and all taxes affected thereby, which may be collected, shall be distributed as though no appeal or petition were pending.004.16A If by final order of the Commission, it is determined that such tax or a part thereof should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of such final order.004.17 If the appeal of the denial of an application for special valuation is reversed on final order and the application is approved the land shall be valued pursuant to Neb. Rev. Stat. Section 77-1344. 004.17A The county board of equalization shall send the property valuation notice for the special valuation assessment and the recapture valuation to the owner and if not the same, the applicant, or his or her successor in interest within fourteen days after the date of the final order.004.18 If an application is denied, the owner and if not the same the applicant may file an application in a future year to once again seek the special valuation assessment.350 Neb. Admin. Code, ch. 11, § 004
Neb. Rev. Stat. Sections 77-202.03, 77-1345.01, 77-1347 and 77-5013, R.S. Supp., 2006 and Neb. Rev. Stat. Sections 77-702, 77-1344, 77-1345, 77-1346 and 77-1348, R.S. Supp., 2007.