42-17003. Duties
(L14, Ch. 209, sec. 3. Eff. until 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 and article 2 of this chapter.
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 fire district to determine violations of section 48-807.
4. Review for accuracy the tax levy and rate as prescribed by section 15-992.
5. Review the reports made by the department concerning valuation accuracy.
6. Hold hearings to determine the adequacy of compliance with articles 2 and 3 of this chapter.
7. 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, then 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.
Section: Previous 42-16255 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 NextLast modified: October 13, 2016