1. Classification and reappraisal committee
2. Determination of value
3. Miscellaneous
1. Classification and reappraisal committee
Objective of this section and succeeding sections is a comprehensive and uniform system of scientific reappraisal of real estate. Carpenter v. State Board of Equalization & Assessment, 178 Neb. 611, 134 N.W.2d 272 (1965).
Real estate and classification committee merely makes recommendations to county assessor. Collier v. County of Logan, 169 Neb. 1, 97 N.W.2d 879 (1959); LeDioyt v. County of Keith, 161 Neb. 615, 74 N.W.2d 455 (1956).
County board may establish real estate classification and reappraisal committee. Gamboni v. County of Otoe, 159 Neb. 417, 67 N.W.2d 489 (1954).
Tax Appraisal Board Act sustained as constitutional. Midwest Popcorn Co. v. Johnson, 152 Neb. 867, 43 N.W.2d 174 (1950).
2. Determination of value
While on the date for determining assessed value, the conditions of a use permit had not been carried out, the mere rezoning and issuance of the conditional use permit were sufficient with other factors to justify the reappraisal. Nash Finch Co. v. County Board of Equalization of Hall County, 191 Neb. 645, 217 N.W.2d 170 (1974).
A county reappraisal, state approved, was not conclusive as to value for tax purposes. Hanna v. State Board of Equalization & Assessment, 181 Neb. 725, 150 N.W.2d 878 (1967).
Legislature used terms liable to taxation, subject to taxation, and taxable as generally meaning one and the same thing. Hanson v. City of Omaha, 154 Neb. 72, 46 N.W.2d 896 (1951).
Decree fixing value of property under prior assessment is not admissible to prove value under subsequent assessment. DeVore v. Board of Equalization, 144 Neb. 351, 13 N.W.2d 451 (1944).
Farm lands, for the purpose of taxation, should be valued and assessed at their actual cash value, which is their value in the market in the ordinary course of trade. Schulz v. Dixon County, 134 Neb. 549, 279 N.W. 179 (1938).
Taxpayer complaining that real property is assessed too high should first apply for relief to board of equalization and, if denied relief, should appeal to courts. Power v. Jones, 126 Neb. 529, 253 N.W. 867 (1934).
3. Miscellaneous
A mineral interest severed from the surface ownership remains real estate but may be listed on the tax roles separate from the surface rights. If the owner of the surface rights so requests, severed mineral interests must be separately listed on the tax roles. State ex rel. Svoboda v. Weiler, 205 Neb. 799, 290 N.W.2d 456 (1980).
Current professional reappraisals under statutes and rules of State Tax Commissioner, and approved by him, may be relied on by State Board of Equalization and Assessment in absence of clear evidence they are erroneous or fail to establish equality and uniformity. County of Sioux v. State Board of Equalization & Assessment, 190 Neb. 198, 207 N.W.2d 219 (1973).
Assessment date is fixed by this section as to real estate. H/K Company v. Board of Equalization of Lancaster County, 175 Neb. 268, 121 N.W.2d 382 (1963).
Status of real estate as being exempt is determined by when the tax is levied and not when it is valued by the assessor. American Province of Servants of Mary Real Estate Corp. v. County of Douglas, 147 Neb. 485, 23 N.W.2d 714 (1946).