February 2014 Legal Calendar

Transcription

1 1 Clerk Report list of county officers to the Secretary of State Assessor Last date for owners, lessees and/or managers of any aircraft hangars or land upon which aircraft are parked to report such aircraft in the county as of January Assessor County assessor issues notice of approval or denial of applicants of the beginning farmer exemption (Form 1027) Assessor Aircraft report filed with the county assessor Assessor in counties of at least February 2014 Legal Calendar For counties with a population of at least, deadline for property owners to notify the county assessor of their intent to meet in person with the assessor's office regarding the assessed value for the current year Jun-01 County Board of Equalization, Assessor 1 County Board, Highway Superintendent, Clerk Between February 1 and June 1, the county board of equalization must grant or withhold tax exemptions requested for real or tangible personal property Submit county road annual program and annual report to county board and file current map of county roads with county clerk , Jun-30 Assessor First date for homestead application , , First Week Treasurer Publish once a week in a legal newspaper, for three consecutive weeks prior to the date of delinquent tax sale, a list of real property subject to sale. In counties of more than 250,000 inhabitants, publish in a daily legal newspaper. Also post a copy of such notice in the treasurer's office Clerk/Election Last day for election official to publish notice received from the January 5th certification for subdivisions, pertainint to: offices to be filled, terms, vacancies, votes to cast, and filling deadlines Clerk Last day for County Central Committee chairpersons to submit names of poll workers to clerks (not election commissioners) for appointment. If chairperson does not submit names, the county clerk shall appoint the judges and clerks of elections Clerk Return to the Department of Health and Human Services a statement of all marriages recorded during the preceding month. If no marriages were performed in the county during the preceding month, a card furnished by the department indicating such information shall be submitted by this date Clerk of the District Report to the Department of Health and Human Services a statement of all annulments or dissolutions of marriage granted in the court of which he or she is clerk during the preceding month nd Monday County Board Library board shall, make a report to the board on or before this date about the condition of its trust on the last day of the prior fiscal year Clerk/Election Last day for election officials to publish information from the notice of the non-incumbent filing deadline (March 3rd this year), if not included in the published notice of offices, years, terms, and deadlines.

2 February 2014 Legal Calendar 15 Clerk Last date for forms to be furnished to employees/payees showing income tax withheld. Federal Forms W-2, W-2G, 1099R, and 1099-Misc. 15 Treasurer Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles , Treasurer 15 Clerk/Register of Deeds, Treasurer 15 Clerk of the District The fees imposed on rental companies for the business of renting private passenger motor vehicles during the preceding calendar year, to the extent the fees exceed the motor vehicle taxes and fees imposed and paid in Nebraska upon the vehicles for the preceding calendar year, are due and payable to the county treasurer where the transactions occurred (2) Each county clerk or register of deeds shall, not later than the fifteenth day of the month following the calendar month in which fees are received, pay over to the county treasurer all fees received and take the receipt of the county treasurer Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. Account for and pay any fees, revenue, perquisites, or receipts not later than the fifteenth day of the month following the calendar month in which such fees, revenue, perquisites, or receipts were received General Last day for incumbents (any current office holder) to file for office on the primary ballot Clerk/Election Last day for political party to file an affidavit/petition to draft an incumbent partisan candidate Treasurer By this date each month, the treasurer must transmit all motor vehicle taxes, motor vehicle fees, and registration fees collected to the state. 60-3,141(3) 21 General Last day for drafted incumbent partisan candidate to submit a filing form General Last day for an objection to an incumbent candidate filing Objections must be made within 7 days of the filing deadline. 28 General Owner of land or owner of improvements seeking separate taxation of real property improvements may file the Improvements on Leased Land Assessment Application, Form 402, with the county assessor During Month Assessor Property Tax Administrator holds examination of applicants for certification to 6 weeks prior to the First Mon. in March Treasurer Make out a list of all real property subject to sale and the amount of delinquent taxes against each item

3 February 2014 Legal Calendar Source: Election Dates are from the Secretary of State's Election Calendar

4 March 2014 Legal Calendar 1 Assessor On or before this date, following any construction thereof or any change in the improvements made on or before January 1, the owner of the improvements must file with the county assessor an assessment application on a form prescribed by the Tax Assessor By this date, improvements on leased land list must be filed with the county assessor and assessor must send notification of government subdivisions of intent to tax property not used for a government purpose and not paying an in lieu of tax , Assessor County assessor must certify to the Property Tax Administrator whether agricultural market for agricultural and horticultural land in their county has influences outside the typical agricultural and horticultural land market. Reg Assessor If special valuation has been applied, the county assessor must file specific information with the Property Tax Administrator. Reg Board, Highway Superintendent By this date, a county highway annual program must be adopted Annual plan or program for specific road or street improvements for the current year must be submitted with the Board of Public Roads Classifications and Standards following a public hearing and approval. The board must review each such annual plan within sixty days after it has been filed to determine whether it is consistent with the county's or municipality's current six-year plan Treasurer, Attorney Camper permit annual renewals become delinquent on this date Treasurer Registration deadline for expired motorboat certificates Emergency Managers Local emergency planning committee must review and update emergency plan as needed each year ,217 1 Clerk/Election From Jan. 1 through March 1, the dates a person must be registered as non-partisan to file a petition to be candidate for partisan office at the General Election, unless a vacancy as described in occurs First Mon. Treasurer Public auction for delinquent taxes against real property is to be held Clerk/Election Last day for non-incumbents (new filers) to file for office for primary Clerk/Election Last day to withdraw a filing for office Clerk/Election Last day for a subdivision to certify a special issue for inclusion on the primary ballot Clerk/Election Last day for political party to file an affidavit/petition to draft a non-incumbent partisan candidate Clerk Report to the Department of Health and Human Services a statement of all marriages recorded during the preceding month. If no marriages were performed in the county during the preceding month, a card furnished by the department indicating such information shall be submitted by this date

5 5 Clerk of the District 6 Clerk/Election 10 Clerk/Election 13 Clerk/Election March 2014 Legal Calendar Report to the Department of Health and Human Services a statement of all annulments or dissolutions of marriage granted in the court of which he or she is clerk during the preceding month Last day for drafted candidate per to decline the nomination by affidavit/petition Last day for a drafted non-incumbent partisan candidate to submit a filing fort to the election office Deadline to file objection to a non-incumbent candidate filing Last day for to issue and mail absentee ballots to those registered voters with applications on file specifically requesting a "special absentee ballot" (4) Note: Federal and state law require 60 days. 15 Treasurer Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles , Clerk of the District 15 Clerk/Register of Deeds, Treasurer Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year. Account for and pay any fees, revenue, perquisites, or receipts not later than the fifteenth day of the month following the calendar month in which such fees, revenue, perquisites, or receipts were received Not later than the 15 th day of the month following the calendar month in which fees are due, each county clerk or register of deeds must pay over to the county treasurer all fees received and take the receipt to the county treasurer Assessor in counties with 19 Assessor in counties with 19 to June 1 Assessor in counties with 19 Assessor, County Board of Equalization in counties with Deadline for county assessor to file a written request with the Property Tax Administrator for an extension of time to file the County Abstract of Assessment for Real Property. Directive 09-1; Assessor must complete assessment of real property and file abstract with Property Tax Administrator , , The county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission It is the duty of the assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after this date or any former year ,

6 19 Assessor, County Board of Equalization in counties with 19 Assessor in counties with March 2014 Legal Calendar After March of this date and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section , the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property On or before March 19 of each year, each county assessor shall conduct a systematic inspection and review by class or subclass of a portion of the taxable real property parcels in the county for the purpose of achieving uniform and proportionate valuations and assuring that the real property record data accurately reflects the property, except beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, the inspection and review shall be conducted on or before March 25. The county assessor shall adjust the value of all other taxable real property parcels by class or subclass in the county so that the value of all real property is uniform and proportionate. The county assessor shall determine the portion to be inspected and reviewed each year to assure that all parcels of real property in the county have been inspected and reviewed no less frequently than every six years Note: March 19, 2014 completes the first 6-year cycle. 21 Clerk/Election 22 Assessor in counties with populations over 25 Assessor in counties with populations over Last day for Secretary of State to certify candidates, offices and issues to be placed on the statewide ballot Deadline for county assessor to file a written request with the Property Tax Administrator for an extension of time to file the County Abstract of Assessment for Real Property. Directive 09-1; Complete the assessment of real property on or before this date , , Treasurer By this date each month, the treasurer must transmit all motor vehicle taxes, motor vehicle fees, and registration fees collected to the state. 60-3,141(3) 25 to June 1 Assessor in counties with 25 Assessor, County Board of Equalization in counties with populations over 25 Assessor, County Board of Equalization in counties with populations over The county assessor shall, after March 19 and on or before June 1, implement adjustments to the real property assessment roll for actions of the Tax Equalization and Review Commission After March of this date and on or before July 25 or on or before August 10 in counties that have adopted a resolution to extend the deadline for hearing protests under section , the county assessor shall report to the county board of equalization any overvaluation or undervaluation of any real property It is the duty of the assessor to report to the county board of equalization all real property in his or her county that, for any reason, was omitted from the assessment roll for the current year, after this date or any former year ,

7 March 2014 Legal Calendar 25 Assessor, County Board of Equalization in counties with populations over On or before March 19 of each year, each county assessor shall conduct a systematic inspection and review by class or subclass of a portion of the taxable real property parcels in the county for the purpose of achieving uniform and proportionate valuations and assuring that the real property record data accurately reflects the property, except beginning January 1, 2014, in any county with a population of at least one hundred fifty thousand inhabitants according to the most recent federal decennial census, the inspection and review shall be conducted on or before March 25. The county assessor shall adjust the value of all other taxable real property parcels by class or subclass in the county so that the value of all real property is uniform and proportionate. The county assessor shall determine the portion to be inspected and reviewed each year to assure that all parcels of real property in the county have been inspected and reviewed no less frequently than every six years Assessor County assessor may submit written comments to the Property Tax Administrator that will become part of the Reports and Opinions. Reg Clerk/Election Deadline to have Early Voting ballots ready and sent to UOCAVA voters with requests on file Source: Election dates are from the Secretary of State's Office.

8 1 Assessor Applications for mobile home exemptions for disabled or blind honorably discharged veterans to be filed by this date , Assessor Mail a notice on or before April 1 to claimants who are the owners of a homestead which has been granted an exemption under sections to , except subdivision (1)(b)(i) of section , in the preceding year unless the claimant has already filed the certification for the current year or the county assessor has reason to believe there has been a change of circumstances so that the claimant no longer qualifies , Treasurer In counties having a population of 100,000 or more, the first half of all general real property taxes becomes delinquent General Elected county officials must file a statement of financial interests with the Accountability and Disclosure Commission (10) 1 to June 30 Clerk/Election Blackout period for special elections First Tuesday First Tuesday County Board, Sheriff, Treasurer Clerk of the District, County Board April 2014 Legal Calendar Make a report to the county board describing fees, fee totals and activities since the last report, and the amount collected for the current year. Pay all fees earned to the county treasurer who shall credit the fees to the general fund of the county (3) Quarterly remittance to state treasurer of money other than witness fees, fines, penalties, forfeitures and license fees in the possession of the clerk of the district court which remain after three years Witness fees which remain for six months are reported to the county board, and after an additional six months are paid over to the county treasurer for credit to the common school fund , Deadline for publishing and posting the Notice of Election Clerk/Election 2 Clerk/Election Deadline for election official to send the Notice of Election to the affected political subdivisions Clerk Return to the Department of Health and Human Services a statement of all marriages recorded during the preceding month. If no marriages were performed in the county during the preceding month, a card furnished by the department indicating such information shall be submitted by this date Clerk of the District First Treasurer, Clerk Monday Report to the Department of Health and Human Services a statement of all annulments or dissolutions of marriage granted in the court of which he or she is clerk during the preceding month After the sale of real property, the treasurer must file a duly certified return with the county clerk Last day to make the voter registration lists available to the state and county perties. List is available once upon request and free of charge to them First day to distribute sample ballots to county, city or village not to exceed 10 % of their votes cast in the previous election. IF published notices do not reach the entities

9 12 Clerk/Election 12 Clerk/Election 12 to May 2 Clerk/Election April 2014 Legal Calendar The last day ballots may be required to be corrected except as ordered by the (3) Deadline to have early voting ballots in office ready to be mailed for delivery to registered voters prior to statewide primary (1) Publication of application required after ballots are available First day in person Early Voting at the Election Office Last day for Election s to appoint judges, clerks and inspectors, if needed First day a satellite registration office may be open for at least 1 day in each incorporated city or village Note: Publish registration sites per Secretary of State. 15 Treasurer Remit fees to the State Treasurer for credit to the General Fund for certificates of title, notation of liens, duplicates for boats and motor vehicles , Clerk of the District 1 Week of April 21 Clerk/Election Make a report to the county board, under oath, showing the different items of such fees, revenue, perquisites, or receipts received, from whom, at what time, and for what service, and the total amount received by such officer since the last report, and also the amount received for the current year Deadline for Clerks and Election s using vote counting machines to submit a written plan to the Secretary of State outlining procedures that will be followed on election day If there are proposed constituional amendments for the primary ballot, Secretary of State shall publish for three consecutive weeks pror to the election NOTE: Election officials are required to include any constitutional amendments on the ballot in their sample primary ballot publication. Third Monday Treasurer Report to State Treasurer and Tax a statement showing money collected on behalf of school districts Treasurer By this date each month, the treasurer must transmit all motor vehicle taxes, motor vehicle fees, and registration fees collected to the state. 60-3,141(3) 25 Clerk/Election Postmark deadline for mailed in registrations Treasurer At close of business, last day voter registrations can be completed at DMV or County Treasurers for the person to be registered to vote in an upcoming election Clerk/Election Last day for voter registration to be delivered to the election office by someone other than the person registering, for the person to be registered to vote in an upcoming election , Clerk/Election Last day to mail an Early Voting ballot with a mail-in registration application form to a person not registered to vote ,

10 April 2014 Legal Calendar 25-6 p.m. Clerk/Election 25 Clerk/Election Clerk/Election During County Board Month At prescribed time, last day for deputy registrars to register voters for an upcoming election First day Clerks and Election s may extend their office hours for purpose of voter registration Last day to notify election workers of appointments and fill vacancies of judges and clerks of election, district, inspections and canvas board members to be filed by the County Clerk , Last day for Election s to notify by mail judges, clerks, inspectors, counting board and canvassing board of appointment and training First day to publish sample ballots in the newspaper Last day to accept a mail-in registration with an illegible postmark County board shall make quarterly visit to county jail of its county once during each of its sessions Source: Secretary of State's office for election dates