Section 350-11-008 - NOTICE OF VALUE008.01 For a parcel of land that has an approved application on file as of the certification of the assessment roll, the assessor shall send notice to the owner and the applicant if different from the owner thereof, pursuant to REG-10-002.02F and REG-10-002.02G, if either the special valuation assessment or the recapture valuation assessment is different from the previous year. The notice shall state the information as required pursuant to Neb. Rev. Stat. Section 77-1315(2). The protest procedures for the special valuation assessment and the recapture valuation assessment shall be as set out in REG-10-002.04 through REG-10-002.04C1. After tax year 2008 the recapture valuation assessment will not be included on the notice of valuation.008.02 For a parcel that has an approved application filed after the certification of the assessment roll and on or before June 30, the county board of equalization shall send the valuation change notice as required under REG-11-008.01, except that the notice shall state that the owner or the applicant if different from the owner, has thirty (30) days after the date the notice was mailed to protest the valuations to the county board of equalization.008.02A The county board of equalization shall decide the protest within thirty (30) days after the date the protest was filed with the county clerk. 008.02A(1) Within seven (7) 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 the applicant if different from the owner. 008.02B The owner and if not the same, the applicant, upon receiving notice of the decision of the county board of equalization regarding his or her valuation protest, may within thirty (30) days from the notice date, appeal the decision, to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat. Section 77-5013.008.03 For a parcel of land that has an approved application filed after June 30, because of county board of equalization action on agricultural or horticultural land that was undervalued, overvalued or omitted from the assessment roll or clerical errors involving agricultural or horticultural land, the county board of equalization shall send to the owner and the applicant if different from the owner, a notice of valuation stating the special valuation assessment and the recapture valuation assessment. After tax year 2008 the recapture valuation assessment will not be included on the notice of valuation. The notice of valuation shall be sent at the same time as the application approval notice. 008.03A The valuation notice shall state that the owner or the applicant if different from the owner, has thirty (30) days after the date of the valuation notice to protest the valuations to the county board of equalization. The protest procedures for the special value assessment and the recapture value shall be as set out in REG-10-002.04 through REG-10-002.04C 1 except for date restrictions.008.03B The county board of equalization shall decide the protest within thirty (30) days after the date the protest was filed with the county clerk. 008.03B(1) Within seven (7) 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 the applicant if different from the owner. 008.03C Within thirty (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 77-5013.008.04 If failure to give notice pursuant to REG-11-008.01, REG-11-008.02, REG-11-008.02A(1)(1), REG-11-008.03 and REG-11-008.03B(1)(1) prevented the timely filing of a protest or appeal, an owner or 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 special valuation assessment or the recapture valuation assessment.008.05 No appeal or petition shall in any manner suspend the collection of any tax or the duties of officers relating thereto during the pendency of the appeal or petition, and all taxes affected thereby, which may be collected, shall be distributed as though no appeal or petition were pending.008.06 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.350 Neb. Admin. Code, ch. 11, § 008