Bill Summary, LB 342 (1997)


Created a new process by which any school district or county official may file with the Property Tax Administrator (PTA) a written request for a "nonappealable" correction of the adjusted valuation due to clerical error.  Clerical errors would include transposition of numbers, allocation of value to the wrong school district, mathematical error, and omitted value.  The PTA must approve or deny the requests by specified dates, and, if approved, certify the corrected adjusted valuations resulting from such action to NDE.