Neb. Rev. Stat. §77-1502, as amended, requires that the Sarpy County Board of Equalization shall hold a session for the purpose of reviewing and deciding written protests filed pursuant to §77-1502.

Neb. Rev. Stat. §77-1502, as amended, authorizes the Board of Equalization to appoint one or more qualified persons to act as referees to hear protests in the first instance and to transmit to the Board of Equalization all papers relating to such protests, together with written findings and recommendations.

Sarpy County desires to contract for a Referee Coordinator to accommodate the volume of protests and to afford each taxpayer ample opportunity for a meaningful hearing before a qualified individual.