42-17003. Duties; notification
(L15, Ch. 221, sec. 5. Eff. 1/1/16)
A. The commission shall:
1. Establish procedures for deriving the information required by sections 15-905.01, 15-1461.01 and 42-17107, article 2 of this chapter and paragraph 3 of this subsection.
2. Review the primary property tax levy of each political subdivision to determine violations of sections 15-905.01, 15-1461.01 and 42-17107 and article 2 of this chapter.
3. Review the secondary property tax levy of each county, city, town and community college district to identify violations of constitutional and statutory requirements.
4. Review the secondary property tax levy of each fire district to determine violations of section 48-807.
5. Review for accuracy the tax levy and rate as prescribed by section 15-992.
6. Review the reports made by the department concerning valuation accuracy.
7. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter.
8. Upon the request of a county, city, town or community college district, hold hearings as prescribed in section 42-17004 regarding the calculation of the maximum allowable primary property tax levy limits prescribed in section 42-17051, subsection A.
B. If the commission determines that a political subdivision has violated section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter, that a fire district has violated section 48-807 or that a school district incorrectly calculated the tax levy and rate as prescribed by section 15-992, on or before September 15 the commission shall notify the political subdivision or district, and the county board of supervisors, in writing, of:
1. The nature of the violation.
2. The necessary adjustment to:
(a) The primary property tax levy and tax rate to comply with section 15-905.01, 15-1461.01 or 42-17107 or article 2 of this chapter.
(b) The secondary property tax levy and tax rate to comply with section 48-807.
(c) For school districts, the tax levy and rate to comply with section 15-992.
C. If the commission determines that a county, city, town or community college district has levied a secondary property tax in violation of constitutional or statutory law, on or before December 31 the commission shall notify in writing the affected political subdivision, the county board of supervisors, the county attorney and the attorney general of the violation.
Section: Previous 42-16256 42-16257 42-16258 42-16259 42-17001 42-17002 42-17003 42-17003-version-2 42-17004 42-17005 42-17051 42-17052 42-17053 42-17054 42-17055 NextLast modified: October 13, 2016