350 NAC 40-009. PUBLIC NOTICE OF PROPERTY TAX EXEMPTIONS

REG-40-009 PUBLIC NOTICE OF PROPERTY TAX EXEMPTIONS 009.01 During September of each year, the county board of equalization must publish in a newspaper of general circulation in the county, a list of all real property exempted by the county board of equalization from property tax for that tax year. The list must contain the exemptions of property in the following categories: (1) agricultural and horticultural societies; (2) educational organizations; (3) religious organizations; (4) charitable organizations; (5) cemetery organizations; and (6) any organization for the exclusive benefit of an educational, religious, charitable, or cemetery organization. 009.02 The list will be grouped into the above categories and identify the following: the organization owning the exempt property; the municipality, if any, in which the property is located; the number of parcels of real property exempted; and any other information necessary to enable the general public to be aware of the types of real property granted exemptions. The list will also indicate whether a total exemption or exemption of a portion of the property has been granted. 009.03 A copy of the list and Proof of Publication must be forwarded to the Property Tax Administrator on or before November 1 of each year. Neb. Rev. Stat. §§ 77-202.03, and 77-702. July 3, 2013.