15-807. Board of equalization; procedure; quorum.
The city council of a city of the primary class shall constitute the board of equalization for the city and shall have power as such board to equalize all taxes and assessments, to correct any errors in the listing or valuation of property, and to supply any omissions in the same. A majority of all the members elected to the city council shall constitute a quorum for the transaction of business properly before the board, but a less number may adjourn from time to time and compel the attendance of absent members. When sitting as a board of equalization on general or special taxes, the city council may adopt rules and regulations as to the manner of presenting complaints and applying for relief. The city council shall not invalidate or prejudice the proceedings of the board that a majority of the members thereof after organization as a board do not in fact continue present during the advertised hours for the sitting of such board, as long as the city clerk and some member of the board shall be present to receive complaints or applications for relief. No final action shall be taken with respect to any taxes or assessments by the board until a majority of the members of the city council sitting as a board of equalization shall be present and in open session.
Source
Annotations
A tax levied by city of Lincoln on property that is exempt is one levied for an unauthorized purpose and its collection may be enjoined. East Lincoln Lodge No. 210, A.F. & A.M. v. City of Lincoln, 131 Neb. 379, 268 N.W. 91 (1936).
Structure Nebraska Revised Statutes
Chapter 15 - Cities of the Primary Class
15-101 - Cities of the primary class, defined; population required.
15-102 - Declaration as city of the primary class; when.
15-103 - Declaration as city of the primary class; government pending reorganization.
15-104 - Corporate limits; extension; annexation of villages; powers of city council.
15-105 - Corporate limits; extension; contiguous territory, defined.
15-107 - Corporate name; service of process.
15-108 - Reorganization; rights and privileges preserved.
15-110 - Precincts; numbering; division.
15-111 - Cities and villages; consolidation; petition; election; ballot forms.
15-112 - Consolidation; approval at election; certification.
15-117 - Consolidated or annexed cities and villages; actions pending; claims; claimants' rights.
15-201 - General powers; how exercised; seal.
15-201.01 - Extraterritorial zoning jurisdiction or authority; exercise outside of county.
15-201.02 - Purchase of real or personal property; installment contracts authorized.
15-202 - Property and occupation taxes; power to levy; limitations.
15-203 - Occupation tax; power to levy; exemptions.
15-204 - Additional taxes; authorized.
15-205 - Safety regulations; sidewalk structures; powers.
15-207 - Traffic; regulations; vehicle tax; powers.
15-209 - Railroads, depots, warehouses; power to regulate.
15-210 - Parks, monuments, recreation centers; acquire; construct; maintain; donations.
15-211 - Lots; drainage; costs; special assessment.
15-212 - Peddlers and vendors; regulation.
15-215 - Theatres, churches, halls; licenses; safety regulations.
15-216 - Buildings; construction; safety devices; regulation.
15-217 - Auctions; licensing; regulation.
15-218 - Animals at large; regulation; penalty.
15-219 - Pounds; power to establish; operation.
15-220 - Dogs and other animals; licensing; regulation.
15-221 - Nuisances; prevention; abatement.
15-222 - Public utilities; franchises; power to grant; elections required, when.
15-223 - Water; rates; regulation.
15-224 - Watercourses; wells; reservoirs; regulation.
15-225 - Fire department; establishment; government.
15-228 - Water districts; water mains; enlarging; construction; assessments.
15-229 - Eminent domain; power to exercise; procedure; entry to make surveys and tests; damages.
15-229.01 - Acquisition of land, property, or interest; uneconomic remnants of land; acquire, when.
15-229.02 - Real property; acquisition.
15-230 - Public libraries; establishment.
15-231 - Hospital; establishment.
15-234 - Hospital; rules; management.
15-235 - Hospital; contracts to support; when authorized.
15-235.01 - Hospital; terms, defined.
15-235.02 - Hospital; sinking fund; levy.
15-235.03 - Hospital; income, revenue, profits; disbursement.
15-235.04 - Hospital; sinking fund; investment.
15-236 - Contagious diseases; control; board of health; hospitals.
15-237 - Health regulations; nuisances; abatement; slaughterhouses; stockyards; location.
15-238 - Health regulations; sewer connections; power to compel.
15-239 - Cemeteries; establishment.
15-240 - Cemeteries; improvement.
15-241 - Cemeteries; conveyance of lots.
15-242 - Cemeteries; ownership of lots; monuments.
15-243 - Cemeteries; regulation.
15-244 - Money; power to borrow; pledges to secure; issuance of bonds; purposes; conditions.
15-247 - Election districts; establishment.
15-249 - Officers; removal; vacancies; how filled.
15-250 - Officers; powers, duties; compensation; power to prescribe.
15-251 - Officers and employees; bonds or insurance.
15-252 - Officers; reports required.
15-254 - Ordinances; revision; publication.
15-255 - Public safety; measures to protect.
15-256 - Public safety; disturbing the peace; power to punish.
15-257 - Vagrancy; offenses against public morals; punishment.
15-258 - Billiard halls; disorderly houses; prohibition; exceptions.
15-259 - Jail facilities; establishment.
15-261 - Railroads; railroad crossings; buses; safety regulations; installation of safety devices.
15-262 - Census; city may take.
15-263 - General welfare; ordinances to insure; powers; enforcement; penalties; imposition.
15-264 - City; keeping prisoners; contract.
15-265 - Public grounds and highways; control.
15-266 - Streets; lights; telephone lines; regulation.
15-268 - Weeds; destruction and removal; procedure; special assessment.
15-268.01 - Garbage or refuse; constituting a nuisance; collection and removal; notice.
15-268.02 - Garbage or refuse; nuisance; removal by city; assess cost.
15-269 - Offstreet parking; legislative findings; necessity.
15-271 - Offstreet parking; revenue bonds; authorized.
15-272 - Offstreet parking; revenue bonds; agreements; terms.
15-273 - Offstreet parking; rules and regulations; security for bonds.
15-274 - Offstreet parking; revenue bonds; performance; action to compel.
15-275 - Offstreet parking; revenue from onstreet parking meters; use.
15-276 - Offstreet parking; sections; supplementary to existing law.
15-277 - Commission on the status of women; establish; fund.
15-278 - Commission on the status of women; purposes.
15-301 - Elections; when held.
15-307 - Elective officers; bond or insurance.
15-308 - Appointive officers; bond or insurance.
15-309 - Officers, employees; compensation.
15-309.01 - Officer; extra compensation prohibited; exception.
15-310 - Mayor; head of city government; powers and duties.
15-311 - Mayor; territorial jurisdiction.
15-314 - Mayor and chief of police; citizen aid in law enforcement; powers.
15-315 - Mayor; remission of fines; pardons.
15-316 - City clerk; duties; deputy.
15-317 - Treasurer; bond or insurance; deputy; duties; continuing education; requirements.
15-322 - City attorney; duties; deputy; assistants; appointment.
15-326 - Chief of police; powers and duties.
15-332 - City officers; removal; power of district court; procedure.
15-401 - City council; meetings; quorum; vote required to transact business.
15-402 - Ordinances, passage; publication; proof.
15-403 - Ordinances; form; publication; when operative.
15-404 - Ordinances; enactment; amendment; procedure.
15-406 - Mayor; recommendations to city council.
15-501 - Waterworks; construction; right of eminent domain; procedure.
15-502 - Waterworks; contract for water; option to buy plant.
15-603 - Transferred to section 15-309.01.
15-701.01 - Streets, sidewalks, public ways; establish grade; special assessment.
15-701.02 - Streets, sidewalks, public ways; hard surface; special assessments.
15-702.01 - Controlled-access facilities; designation; limitations on use.
15-702.02 - Controlled-access facilities; frontage roads.
15-702.03 - Streets; egress and ingress; rights to.
15-702.04 - Access ways; materials; standards; establish.
15-708 - Streets; improvements; public property, how assessed.
15-709 - Streets; improvements; utility service connections; duty of landowner; special assessment.
15-713 - Curbing gutter bonds; special assessment.
15-717 - Sewers and drains; construction; cost; assessment against property owners.
15-718 - Sewers and drains; construction; assessment of benefits; collection.
15-720 - Sewer district bonds.
15-724 - Public markets; establishment.
15-725 - Public improvements; special tax assessments.
15-726 - Special tax assessments; certificate; warrants.
15-727 - Special tax assessments; multiple owners; treatment.
15-728 - Public improvements; city engineer; inspection and acceptance.
15-729 - Street railway systems; powers of city.
15-735 - Special sidewalk assessments; collection.
15-752 - Joint city and county facilities; authorization; vote required.
15-753 - Ornamental lighting districts; bids; letting; special assessment.
15-754 - Public improvement districts; cost; special assessment.
15-801 - Biennial budget authorized.
15-807 - Board of equalization; procedure; quorum.
15-807.01 - Board of equalization for cities of primary class; delinquency.
15-808 - Board of equalization; hearings; duties.
15-809 - Board of equalization; special assessments; equalization.
15-810 - Board of equalization; power to compel testimony.
15-811 - Taxes; omitted property; assessment.
15-812 - Tax list; delivered to city treasurer; errors.
15-813 - Taxes; warrant of city clerk; form.
15-814 - Taxes; warrant of city clerk; authority of city treasurer.
15-816 - Delinquent taxes; collection.
15-817 - Ordinances to enforce collection of taxes; power.
15-818 - Taxes; payable in money, warrants, and coupons.
15-819 - Personal property tax; lien upon personal property.
15-821 - Special assessments; lien, when; collection; interest.
15-822 - Special assessments; reassessment; procedure.
15-823 - Taxes; revenue to pay bonds; investment.
15-824 - Taxes; irregularities; effect.
15-835 - Special funds; diversion of surplus.
15-840 - Claims; how submitted and allowed.
15-841 - Claims; allowance; disallowance; appeal.
15-842.01 - Claims; appeal and actions by city; bond not required.
15-844 - Property belonging to city; exempt from taxation; when.
15-845 - Deposit of city funds; conditions.
15-846 - Deposit of funds; bond required; conditions.
15-847 - Deposit of city funds; security in lieu of bond.
15-848 - Deposit of city funds; limitations; city treasurer liability.
15-849 - City funds; additional investments authorized.
15-850 - Municipal bidding procedure; waiver; when.
15-902 - Building regulations; zoning; powers; requirements; comprehensive plan; manufactured homes.
15-904 - Transferred to section 19-3101.
15-905 - Building regulations; zoning; powers granted.
15-1012 - Firemen; existing system; rights retained.
15-1017 - Pension funds; investment; report.
15-1026 - Fire and police pension fund; authorized; tax levy; authorized.
15-1027 - Pension or benefits; existing system; rights retained.
15-1101 - Planning department; commission; planning director; employees.
15-1102 - Comprehensive plan; requirements; contents.
15-1104 - Ordinance or resolution; submit to planning department; report.
15-1105 - Planning director; duties; commission; hearings.
15-1106 - Board of zoning appeals; powers; appeals; variances.
15-1202 - Appeal; procedure; fees; bond; indigent appellant.
15-1204 - Petition on appeal; time for filing; indigency.
15-1205 - District court; hearing; order; appeal.
15-1302 - Community development agency; powers.
15-1303 - Citizen participation.
15-1304 - Power to levy taxes and issue bonds and notes.