23 Third, the last phrase reads, "uniform and proportionate upon all property within the class of agricultural land and horticultural land"—a construction using singular and not plural. A complete set of the proceedings is on file in the Board of Equalizations' Journal, …. The city's appeal is significant because I Saline assessments were found accurate I in the county equalization this week. NOTICE OF ORGANIZATION OF VERTICAL COACHING LLC Notice is hereby given that Vertical Coaching LLC has been organized under the laws of the State of Nebraska. County property owners may appeal the BOE property valuation decision to their County Court. Based on this reasoning, TERC found there was clear and convincing evidence that the County Board's decisions in 2018 and 2019 were arbitrary or unreasonable. Equalization Board Resolution. We now reverse the decision of TERC and remand the matter with directions to affirm the decision of the County Board. 48 Nor did the Mosers adduce sufficient evidence to establish that the County Board's decision to affirm the Mosers' assessments in 2018 and 2019 was unreasonable or arbitrary. What are valid reasons to protest your Arkansas property valuation? 01(1) (Reissue 2018) (requiring owner of real property to report improvement valued at $2, 500 or more to assessor). Assessment Valuation Appeal Process.
Similarly, the Mosers did not carry their burden of proving that the valuation of Mary's Farm resulted from the failure of a plain legal duty and not a mere error of judgment. Board of Equalization meets to hear valuation appeals by taxpayers. The street and mailing address of the initial …. I respectfully submit that the majority does so, at least implicitly. 42 Relying on the Due Process and Equal Protection Clauses of the 14th Amendment to the U. As I explain below, article VIII, § 1(4), commands that all agricultural land and horticultural land be equalized with all other agricultural and horticultural lands, regardless of subclasses. Nor has any decision of this court or the Nebraska Court of Appeals so held. Nothing in this Section absolves the City of responsibilities under Section 137.
§ 77-1501 (Reissue 2018). BUSINESS FOR ACTION. NOTICE OF PUBLIC MEETING MARCH 21, 2023 CITY OF CRETE, NEBRASKA NOTICE IS HEREBY GIVEN that the City Council of the City of Crete, Nebraska, will meet on Tuesday, March 21, 2023, at 6:00 p. m. at the …. KALKWARF & SMITH LAW OFFICES, L. L. C. NOTICE OF DIVORCE ACTION IN THE DISTRICT COURT OF SALINE COUNTY, NEBRASKA TO: ROBERT FULTON HANKEY, whose whereabouts are unknown and upon whom personal service …. We find no principled support for TERC's conclusion that an unintentional error in subclassifying the Morrison property as dryland cropland imposed on the County Board a plain legal duty to replicate that error through equalization by applying a factually false subclassification to reduce the valuation of the cropland on Mary's Farm. 461, 197 N. 2d 651, 188 Neb.
Here, the plain language requires uniformity within the entire class of agricultural land and horticultural land. We agree the Mosers' evidence showed that the irrigated acres on Mary's Farm were valued higher than the irrigated acres on the Morrison property. The Board of Aldermen shall determine the time and place for such hearing. The County Clerk is the official bookkeeper of county government and handles the payroll for all county employees. Board Member Oath of Office.
This court, TERC, and the county boards of equalization are all bound by the Nebraska Constitution. Niederklein testified that "leaving the pivot off the Morrisons' property [was] not an intentional act by the assessor's office. " Land capability groups shall be Natural Resources Conservation Service specific to the applied use and not all based on a dryland farming criterion. Jun 30||Appeal Deadline||Or 30 days after notices are issued|.
27 From this development, we drew two principles: (1) "[I]t is no longer required or proper to equalize the value of nonagricultural, nonhorticultural land with the value of agricultural and horticultural land, " and (2) "[e]qualization is still required within the class of agricultural and horticultural land, because the constitution still requires uniformity within that class. " She explained that in 2018 and 2019, they protested the valuation of the irrigated acres on Mary's Farm because the Morrison property was located nearby and was "valued so much lower than ours. " ■ Saline officials fear that the township's I promised 1974 appeal also could result in I valuation increases. HANSON, HROCH & KUNTZ CRETE, NEBRASKA NOTICE OF TRADE NAME REGISTRATION NOTICE IS HEREBY GIVEN that KidWatch, LLC, a Nebraska Limited Liability Company, has registered the Trade Name, Mendieta …. Owner-occupied to rental property for example. 20 Constitutional provisions are not subject to strict construction and receive a broader and more liberal construction than do statutes.