reglab/housing_qa huggingface dataset:
NE Code § 77-5016.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.01 - Oath, affirmation, or statement; perjury.

77-5016.01.  Oath, affirmation, or statement; perjury.Each appeal or petition filed with the commission shall be deemed to include an oath, affirmation, or statement to the effect that its representations are true as far as the person executing or filing it knows or should know. Any person who willfully falsifies any such representation shall be guilty of perjury and shall, upon conviction thereof, be punished as provided by section 28-915.Source Laws 2004, LB 973, § 52.
NE Code § 77-5016.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.02 - Subpoena for witness; authorized.

77-5016.02.  Subpoena for witness; authorized.The chairperson of the commission shall, on application of any person having a cause or any matter pending before it, issue a subpoena for a witness or witnesses under the seal of the commission, inserting all the names required by the applicant in one subpoena.Source Laws 2004, LB 973, § 53.
NE Code § 77-5016.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.03 - Subpoena for witness; contents.

77-5016.03.  Subpoena for witness; contents.A subpoena of the commission shall be directed to the person named therein, requiring him or her to attend at a particular time and place and to testify as a witness. The subpoena may contain a clause directing the witness to bring with him or her any book, writing, or other thing under his or her control, which he or she is bound by law to produce as evidence.Source Laws 2004, LB 973, § 54.
NE Code § 77-5016.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.04 - Subpoena for witness; service.

77-5016.04.  Subpoena for witness; service.The subpoena shall be served in the manner requested by the applicant, by either (1) personally serving a copy or (2) mailing a copy by registered or certified mail, return receipt requested, not less than six days before the day of the hearing or deposition which the witness is required to attend. The person making such service shall make a return thereof showing the manner of service. A subpoena may be served by any person not interested in the matter or by the sheriff. When served by any person other than a sheriff, proof of service shall be shown by affidavit, but no costs of serving shall be allowed, except when served by a sheriff.Source Laws 2004, LB 973, § 55.
NE Code § 77-5016.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.05 - Witnesses; attendance required; fees.

77-5016.05.  Witnesses; attendance required; fees.(1) Witnesses cannot be compelled to attend a hearing out of the state where they are served or at a distance of more than one hundred miles from the place of their residence or from the place where they are served with a subpoena, unless within the same county. Witnesses shall not be obliged to attend a deposition outside the county of their residence or outside the county where the subpoena is served.(2) The chairperson of the commission may, upon deposit with the commission of sufficient money to pay the legal fees and mileage and reasonable expenses for hotel and meals of such a witness who attends at points so far removed from his or her residence as to make it reasonably necessary that such expenses be incurred, order a subpoena to issue requiring the hearing attendance, but excluding a deposition appearance, of such witness from a greater distance within the state than that provided in subsection (1) of this section. Mileage shall be computed at the rate provided in section 81-1176. The subpoena shall show that it is issued under this section. After the appearance of such witness in response to any such subpoena, the chairperson of the commission shall enter an order directing the payment to the witness from such deposit of such legal fees, mileage, and the actual expenses for hotel and meals incurred by such witness. If such deposit is not adequate for such purpose, the chairperson of the commission shall direct the party procuring the issuance of such subpoena to pay to such witness the deficiency.Source Laws 2004, LB 973, § 56.
NE Code § 77-5016.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.06 - Witness; demand fees; when.

77-5016.06.  Witness; demand fees; when.(1) Except as provided in subsection (2) of this section, a witness may demand his or her traveling fees and fee for one day's attendance when the subpoena is served upon him or her, and if the same is not paid, the witness shall not be obliged to obey the subpoena. The fact of such demand and nonpayment shall be stated in the return.(2) When a subpoena is issued at the request of any agency of state government, the witness shall not be entitled to demand his or her traveling fees and fee for one day's attendance but shall be required to obey the subpoena if, at the time of service upon him or her, he or she is furnished a statement prepared by the agency advising him or her of the rate of travel fees allowable, the fee for each day's attendance pursuant to the subpoena, and that he or she will be paid at such rates following his or her attendance.Source Laws 2004, LB 973, § 57.
NE Code § 77-5016.07 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.07 - Witness; demand for fees; effect.

77-5016.07.  Witness; demand for fees; effect.At the commencement of each day, after the first day, a witness may demand his or her fees for that day's attendance in obedience to a subpoena, and if the same is not paid he or she shall not be required to remain.Source Laws 2004, LB 973, § 58.
NE Code § 77-5016.08 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.08 - Prohibited acts; penalty.

77-5016.08.  Prohibited acts; penalty.Disobedience of a subpoena or a refusal to be sworn, to answer as a witness, or to subscribe a deposition, when lawfully ordered, shall be a Class V misdemeanor.Source Laws 2004, LB 973, § 59.
NE Code § 77-5016.09 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5016.09 - Death or disability of party; transfer of property; effect on proceeding.

77-5016.09.  Death or disability of party; transfer of property; effect on proceeding.An appeal or petition shall not be dismissed by reason of the death or other disability of a party or by the transfer of any interest in property during its pendency. In the case of the death or other disability of a party, the commission may allow the action to continue by the party's representative or successor in interest. In case of any other transfer of interest in property, the action may be continued in the name of the original party or the commission may allow the party to whom the transfer is made to be substituted in the action in accordance with the party's interests.Source Laws 2004, LB 973, § 60.
NE Code § 77-5017 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5017 - Appeals or petitions; orders authorized.

77-5017.  Appeals or petitions; orders authorized.(1) In resolving an appeal or petition, the commission may make such orders as are appropriate for resolving the dispute but in no case shall the relief be excessive compared to the problems addressed. The commission may make prospective orders requiring changes in assessment practices which will improve assessment practices or affect the general level of assessment or the measures of central tendency in a positive way. If no other relief is adequate to resolve disputes, the commission may order a reappraisal of property within a county, an area within a county, or classes or subclasses of property within a county.(2) In an appeal specified in subdivision (10) or (11) of section 77-5016 for which the commission determines exempt property to be taxable, the commission shall order the county board of equalization to determine the taxable value of the property, unless the parties stipulate to such taxable value during the hearing before the commission. The order shall require the county board of equalization to determine the taxable value of the property pursuant to section 77-1507, send notice of the taxable value pursuant to section 77-1507 within ninety days after the date the commission's order is certified pursuant to section 77-5018, and apply interest at the rate specified in section 45-104.01, but not penalty, to the taxable value as of the date the commission's order was issued or the date the taxes were delinquent, whichever is later.(3) A determination of the taxable value of the property made by the county board of equalization pursuant to subsection (2) of this section may be appealed to the commission within thirty days after the board's decision as provided in section 77-1507.Source   Laws 1995, LB 490, § 17;  Laws 2001, LB 419, § 2;  Laws 2004, LB 973, § 61;  Laws 2007, LB167, § 7;  Laws 2011, LB384, § 30.
NE Code § 77-5018 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5018 - Appeals; decisions and orders; requirements; publication on website; correction of errors.

77-5018.  Appeals; decisions and orders; requirements; publication on website; correction of errors.(1) The commission may issue decisions and orders which are supported by the evidence and appropriate for resolving the matters in dispute. Every final decision and order adverse to a party to the proceeding, rendered by the commission in a case appealed to the commission, shall be in writing or stated in the record and shall be accompanied by findings of fact and conclusions of law. The findings of fact shall consist of a concise statement of the conclusions upon each contested issue of fact. Parties to the proceeding shall be notified of the decision and order in person or by mail. A copy of the decision and order shall be delivered or mailed to each party or his or her attorney of record. Within seven days of issuing a decision and order, the commission shall electronically publish such decision and order on a website maintained by the commission that is accessible to the general public. The full text of final decisions and orders shall be published on the website, except that final decisions and orders that are entered (a) on a dismissal by the appellant or petitioner, (b) on a default order when the appellant or petitioner failed to appear, (c) by agreement of the parties, or (d) by a single commissioner pursuant to section 77-5015.02 may be published on the website in a summary manner identifying the parties, the case number, and the basis for the final decision and order. Any decision rendered by the commission shall be certified to the county treasurer and to the officer charged with the duty of preparing the tax list, and if and when such decision becomes final, such officers shall correct their records accordingly and the tax list pursuant to section 77-1613.02.(2) The commission may, on its own motion, modify or change its findings or orders, at any time before an appeal and within ten days after the date of such findings or orders, for the purpose of correcting any ambiguity, clerical error, or patent or obvious error. The time for appeal shall not be lengthened because of the correction unless the correction substantially changes the findings or order.(3) The Tax Commissioner or the Property Tax Administrator shall have thirty days after a final decision of the commission to appeal the commission's decision pursuant to section 77-5019.Source   Laws 1995, LB 490, § 18;   Laws 1997, LB 397, § 39;  Laws 2001, LB 465, § 8;  Laws 2005, LB 15, § 10;  Laws 2007, LB166, § 11;  Laws 2010, LB877, § 10;  Laws 2011, LB384, § 31.
NE Code § 77-5020 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5020 - County assessor or deputy assessor; invalidation or suspension of certificate; appeal.

77-5020.  County assessor or deputy assessor; invalidation or suspension of certificate; appeal.The commission, subject to rules and regulations, shall have the power to invalidate or suspend the certificate issued pursuant to section 77-422 of any county assessor or deputy assessor who willfully fails or refuses to comply with any order of the commission. No certificate shall be invalidated or suspended except upon a hearing before the commission.Any county assessor or deputy assessor whose certificate has been so invalidated or suspended may appeal the decision to the Court of Appeals in accordance with section 77-5019.No action shall be brought under this section more than two years after the date of the act, last date of a series of actions complained of, or the last date the county assessor or deputy assessor could have acted to comply, whichever is later.Source   Laws 1995, LB 490, § 20;  Laws 2004, LB 973, § 62;  Laws 2007, LB167, § 8.
NE Code § 77-5021 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5021 - Rules and regulations.

77-5021.  Rules and regulations.The commission may adopt and promulgate rules and regulations to carry out its constitutional or statutory purposes, powers, or authority. The commission may adopt and promulgate rules and regulations necessary to regulate persons and proceedings within the commission's jurisdiction and authority.Source   Laws 1995, LB 490, § 21;  Laws 2003, LB 291, § 10.
NE Code § 77-5024.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5024.01 - Notice; contents.

77-5024.01.  Notice; contents.The commission shall give notice of the time and place of the first meeting held pursuant to sections 77-5022 to 77-5028 by publication in a newspaper of general circulation in the State of Nebraska. Such notice shall contain a statement that the agenda shall be readily available for public inspection at the principal office of the commission during normal business hours. The agenda shall be continually revised to remain current. The commission may thereafter modify the agenda and need only provide notice of the meeting to the affected counties in the manner provided in section 77-5026. The commission shall publish in its notice a list of those counties certified under section 77-5027 as having assessments which may fail to satisfy the requirements of law. The notice shall also contain a statement advising that any petition brought by a county board of equalization pursuant to section 77-1504.01 to adjust the value of a class or subclass of real property will be heard between July 26 and August 10 at a date, time, and place as provided in the agenda maintained by the commission.Source  Laws 2003, LB 291, § 11;  Laws 2005, LB 261, § 9;  Laws 2011, LB384, § 34.
NE Code § 77-5029 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5029 - County assessor; recertify county abstract; Property Tax Administrator; duties.

77-5029.  County assessor; recertify county abstract; Property Tax Administrator; duties.On or before June 5 of each year, the county assessor of any county adjusted by an order of the commission shall recertify the county abstract of assessment to the Property Tax Administrator. On or before August 1 of each year, the Property Tax Administrator shall certify to the commission that any order issued pursuant to sections 77-5023 to 77-5028 was or was not implemented by the county assessor as of June 1 of each year pursuant to section 77-1315. The Property Tax Administrator shall audit the records of the county assessor to determine whether the orders were implemented.Source   Laws 1992, LB 1063, § 62;   Laws 1992, Second Spec. Sess., LB 1, § 60;   Laws 1993, LB 734, § 46;   Laws 1995, LB 452, § 15;   R.S.1943, (1996), § 77-509.01;   Laws 1997, LB 397, § 47;  Laws 2006, LB 808, § 45.
NE Code § 77-5030 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5030 - Property Tax Administrator; certify distributed taxable value.

77-5030.  Property Tax Administrator; certify distributed taxable value.On or before August 10 of each year, the Property Tax Administrator shall certify the distributed taxable value of the property valued by the state, as equalized by the commission, to each county assessor.Source   Laws 1995, LB 452, § 16;   Laws 1995, LB 490, § 59;   R.S.1943, (1996), § 77-509.02;   Laws 1997, LB 397, § 48;   Laws 1998, LB 306, § 41.
NE Code § 77-5031 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5031 - Tax Equalization and Review Commission Cash Fund; created; use; investment.

77-5031.  Tax Equalization and Review Commission Cash Fund; created; use; investment.The Tax Equalization and Review Commission Cash Fund is hereby created. All money received by the commission for appeals and services performed and billed to other agencies or persons shall be credited to the fund. The commission shall only bill for the actual amount expended in performing services. The fund shall be used to carry out the provisions of the Tax Equalization and Review Commission Act, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. Expenditures from the Tax Equalization and Review Commission Cash Fund shall be made only when such funds are available. Any unexpended balance in the fund at the end of each fiscal year shall not lapse to the General Fund. Any money in the Tax Equalization and Review Commission Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Source   Laws 1997, LB 270, § 101;  Laws 2009, First Spec. Sess., LB3, § 57. Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 77-5201 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5201 - Act, how cited.

77-5201.  Act, how cited.Sections 77-5201 to 77-5215 shall be known and may be cited as the Beginning Farmer Tax Credit Act.Source  Laws 1999, LB 630, § 2;  Laws 2006, LB 990, § 8;  Laws 2008, LB1027, § 2.
NE Code § 77-5202 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5202 - Legislative findings.

77-5202.  Legislative findings.(1) The Legislature hereby finds and declares that:(a) Current farm economic conditions in the State of Nebraska have resulted in unemployment, outmigration of people, loss of agricultural jobs, and difficulty in attracting and retaining farm operations; and(b) Major revisions in Nebraska's tax structure are necessary to accomplish economic revitalization of rural Nebraska and to be competitive with other states involved in economic revitalization and development of agriculture.(2) It is the policy of this state to make revisions in Nebraska's tax structure in order to encourage persons to seek careers in the farming industry, retain existing and established farm operations, promote the creation and retention of new farm jobs in Nebraska, and attract and retain investment capital in rural Nebraska.Source Laws 1999, LB 630, § 3.
NE Code § 77-5205 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5205 - Board; members; vacancies; removal.

77-5205.  Board; members; vacancies; removal.The board shall consist of the following members:(1) The Director of Agriculture or his or her designee;(2) The Tax Commissioner or his or her designee;(3) One individual representing lenders of agricultural credit;(4) One individual of the academic community with extensive knowledge and insight in the analysis of agricultural economic issues; and(5) Three individuals, one from each congressional district, who are currently engaged in farming or livestock production and are representative of a variety of farming or livestock production interests based on size of farm, type of farm operation, net worth of farm operation, and geographic location.All members of the board shall be resident individuals as defined in section 77-2714.01. Members of the board listed in subdivisions (3) through (5) of this section shall be appointed by the Governor with the approval of a majority of the Legislature. All appointments shall be for terms of four years.Vacancies in the appointed membership of the board shall be filled for the unexpired term by appointment by the Governor. Members of the board shall serve the full term and until a successor has been appointed by the Governor and approved by the Legislature. Any member is eligible for reappointment. Any member may be removed from the board by the Governor or by an affirmative vote by any four members of the board for incompetence, neglect of duty, or malfeasance.Source Laws 1999, LB 630, § 6.
NE Code § 77-5206 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5206 - Board; officers; expenses.

77-5206.  Board; officers; expenses.Once every two years, the members of the board shall elect a chairperson and a vice-chairperson. A member of the board may be reelected to the position of chairperson or vice-chairperson upon the discretion of the board. Members of the board shall be reimbursed for expenses as provided in sections 81-1174 to 81-1177.Source  Laws 1999, LB 630, § 7;  Laws 2020, LB381, § 86.
NE Code § 77-5207 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5207 - Board; quorum.

77-5207.  Board; quorum.Four of the members of the board shall constitute a quorum for the transaction of official business. The affirmative vote of at least four members shall be necessary for any action to be taken by the board. No vacancy in the membership of the board shall constitute an impairment of a quorum to exercise any and all rights and perform all duties of the board.Source Laws 1999, LB 630, § 8.
NE Code § 77-5208 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5208 - Board; meetings; application; approval; deadline.

77-5208.  Board; meetings; application; approval; deadline.The board shall meet at least twice during the year. The board shall review pending applications in order to approve and certify beginning farmers and livestock producers as eligible for the programs provided by the board, to approve and certify owners of agricultural assets as eligible for the tax credits authorized by sections 77-5211 to 77-5213, and to approve and certify qualified beginning farmers and livestock producers as eligible for the tax credit authorized by section 77-5209.01 and for qualification to claim an exemption of taxable tangible personal property as provided by section 77-5209.02. No new applications for any such programs, tax credits, or exemptions shall be approved or certified by the board after December 31, 2025. Any action taken by the board regarding approval and certification of program eligibility, granting of tax credits, or termination of rental agreements shall require the affirmative vote of at least four members of the board.Source  Laws 1999, LB 630, § 9;  Laws 2006, LB 990, § 10;  Laws 2008, LB1027, § 6;  Laws 2015, LB538, § 12;  Laws 2016, LB1022, § 8;  Laws 2021, LB432, § 15.   Operative Date: August 28, 2021