Section 350-11-007 - DISQUALIFICATION PROCEDURE007.01 If land that has been receiving the special valuation assessment is disqualified, the assessor shall send written notice of the disqualification and the reason for disqualification to the owner and applicant if different from the owner within fifteen days after his or her determination. 007.01A The owner and if not the same, the applicant may protest the disqualification by the assessor to the county board of equalization within thirty days after the mailing date of the notice. 007.01A(1) The protest shall be written in triplicate, signed and filed with the county clerk.007.01A(2) If the protest is not timely filed, it shall automatically be dismissed.007.01A(3) The protest shall contain a statement of why the land should not be disqualified.007.01A(4) Each protest filed can only pertain to one parcel and not a combination of parcels. 007.01B The county board of equalization shall decide any protest filed within thirty days from the date the protest was filed with the county clerk.007.01C Within seven days after the county board of equalization's decision, the county clerk shall mail written notice of the board's decision to the owner and, if not the same, the applicant. If the protest is denied the notice shall state the reason for denial.007.01D Within 30 days after the date of the decision of the county board of equalization, the owner and if not the same, the applicant may appeal the board's decision to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.007.02 If failure to give notice pursuant to REGS - 11-007.01 and 11-007.01C, prevented the timely filing of a protest or appeal, an owner or the applicant if different from the owner having a right to protest or appeal may petition the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013 on or before December 31 of the year in which the notice should have been sent, for a determination of the qualification or disqualification of the land. 007.02A No petition or appeal shall in any manner suspend the collection of any tax or the duties of officers relating thereto during the pendency of the petition or appeal, and all taxes affected thereby, which may be collected, shall be distributed as though no petition or appeal were pending.007.02B If by final order of the Commission, it is determined that such tax or a part thereof should be refunded, the county treasurer is authorized to make the refund upon receiving a certified copy of such final order.007.03 Notice of disqualification shall not be sent for the following occurrences:(a) sale or transfer to an entity, which did or has the authority to acquire land through eminent domain; or(b) the land is owned by a public entity and is disqualified because it is being used or is being developed for use in a public purpose or is exchanged for other property to be used or developed for use in a public purpose; or(c) the land is donated to an organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code, State of Nebraska or a political subdivision of the State of Nebraska and will be used by the organization, state or political subdivision for a public, educational, religious, charitable, or cemetery purpose.350 Neb. Admin. Code, ch. 11, § 007