Nebraska § 15-807 - Board of equalization; procedure; quorum.
Full text of Nebraska Revised Statutes of Nebraska § 15-807 — Board of equalization; procedure; quorum., with citation guidance and answers to common questions.
§ 15-807. Board of equalization; procedure; quorum.
The city council of a city of the primary class shall constitute the board of equalization for the city and shall have power as such board to equalize all taxes and assessments, to correct any errors in the listing or valuation of property, and to supply any omissions in the same. A majority of all the members elected to the city council shall constitute a quorum for the transaction of business properly before the board, but a less number may adjourn from time to time and compel the attendance of absent members. When sitting as a board of equalization on general or special taxes, the city council may adopt rules and regulations as to the manner of presenting complaints and applying for relief. The city council shall not invalidate or prejudice the proceedings of the board that a majority of the members thereof after organization as a board do not in fact continue present during the advertised hours for the sitting of such board, as long as the city clerk and some member of the board shall be present to receive complaints or applications for relief. No final action shall be taken with respect to any taxes or assessments by the board until a majority of the members of the city council sitting as a board of equalization shall be present and in open session.
A tax levied by city of Lincoln on property that is exempt is one levied for an unauthorized purpose and its collection may be enjoined. East Lincoln Lodge No. 210, A.F. & A.M. v. City of Lincoln, 131 Neb. 379, 268 N.W. 91 (1936).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 15-807
What does Revised Statutes of Nebraska § 15-807 cover?
Section 15-807 ("Board of equalization; procedure; quorum.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 15-807?
A common citation format is "Revised Statutes of Nebraska § 15-807" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 15-807 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.