Damaged real property; property owner; file report; form; county assessor; county board of equalization; duties

(1) If real property suffers significant property damage prior to July 1 of the current assessment year, the property owner shall file a report of the damaged real property with the county clerk of the county in which the property is located on or before July 15 of the current assessment year. The report of damaged real property shall be made on a form prescribed by the Tax Commissioner.

(2) If the damaged real property was a mobile home that was moved pursuant to section 77-3708 and required to pay an accelerated tax pursuant to section 77-1725.01 , the property owner shall report the damaged real property on or before July 15 in the same manner as other real property. The property owner may make a request for refund of the accelerated tax paid pursuant to section 77-1734.01 for any portion of value reduced by the county board of equalization pursuant to section 77-1309 .

(3) The county assessor shall inspect and review all properties for which a report has been filed under this section and shall submit a comprehensive report of all such properties to the county board of equalization on or before July 20 of the current assessment year. The county assessor's report shall be made on a form prescribed by the Tax Commissioner and shall include all reports filed under this section by property owners. The county board of equalization shall consider any report received from the county assessor pursuant to this section, and the assessment of such property shall be made by the county board of equalization in accordance with section 77-1309 . After county board of equalization action pursuant to section 77-1309 , the county assessor shall correct the current year's assessment roll as provided in section 77-1613.02 .