reglab/housing_qa huggingface dataset:
NE Code § 77-4918 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4918 - Investment, defined.

77-4918.  Investment, defined.Investment means the value of qualified property incorporated into or used at the project after the date of the application. For qualified property owned by the company, the value is the original cost of the property. For qualified property rented by the company, the value is the average net annual rent multiplied by the number of years of the lease for which the company was originally bound, not to exceed ten years or the end of the third year after the entitlement period, whichever is earlier. The rental of land included in and incidental to the leasing of a building shall not be excluded from the computation.Source  Laws 1995, LB 829, § 18.
NE Code § 77-4919 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4919 - Number of new employees, defined.

77-4919.  Number of new employees, defined.Number of new employees means the excess of the number of equivalent employees employed at the project during a year over the number of equivalent employees during the base year.Source  Laws 1995, LB 829, § 19.
NE Code § 77-4920 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4920 - Project, defined.

77-4920.  Project, defined.Project means a project described in the Quality Jobs Act and approved by the board.Source  Laws 1995, LB 829, § 20.
NE Code § 77-4921 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4921 - Project year, defined.

77-4921.  Project year, defined.Project year means any year or portion of a year during the entitlement period of the project.Source  Laws 1995, LB 829, § 21.
NE Code § 77-4922 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4922 - Qualified business, defined.

77-4922.  Qualified business, defined.Qualified business means any business engaged in the activities listed in subdivisions (1) through (5) of this section or in the storage, warehousing, distribution, transportation, or sale of tangible personal property. Qualified business does not include any business activity in which eighty percent or more of the total sales are sales to the ultimate consumer of food prepared for immediate consumption or are sales to the ultimate consumer of tangible personal property which is not assembled, fabricated, manufactured, or processed by the company or used by the purchaser in any of the following activities:(1) The conducting of research, development, or testing for scientific, agricultural, animal husbandry, food product, or industrial purposes;(2) The performance of data processing, telecommunication, insurance, or financial services. Financial services, for purposes of this subdivision, shall only include financial services provided by any financial institution subject to tax under sections 77-3801 to 77-3807 or any person or entity licensed by the Department of Banking and Finance or the Securities and Exchange Commission;(3) The assembly, fabrication, manufacture, or processing of tangible personal property;(4) The administrative management of any activities, including headquarter facilities, relating to such activity; or(5) Any combination of the activities listed in this section.Source  Laws 1995, LB 829, § 22.
NE Code § 77-4923 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4923 - Qualified property, defined.

77-4923.  Qualified property, defined.Qualified property means any tangible property of the type subject to depreciation, amortization, or other recovery under the Internal Revenue Code of 1986, as amended, or the components of such property that will be located and used at the project. Qualified property does not include aircraft, barges, motor vehicles, railroad rolling stock, or watercraft or property that is rented by the qualified company to another person.Source  Laws 1995, LB 829, § 23.
NE Code § 77-4924 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4924 - Related persons, defined.

77-4924.  Related persons, defined.Related persons means any corporations, partnerships, limited liability companies, or joint ventures which are or would otherwise be members of the same unitary group, if incorporated, or any persons who are considered to be related persons under section 267(b) and (c) of the Internal Revenue Code of 1986, as amended, or section 707(b) of the code.Source   Laws 1995, LB 829, § 24;   Laws 1997, LB 264, § 5.
NE Code § 77-4925 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4925 - Wage benefit credit, defined.

77-4925.  Wage benefit credit, defined.Wage benefit credit means the credit described in the Quality Jobs Act.Source   Laws 1995, LB 829, § 25;   Laws 1996, LB 1368, § 2.
NE Code § 77-4926 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4926 - Year, defined.

77-4926.  Year, defined.Year means the taxable year of the company.Source  Laws 1995, LB 829, § 26.
NE Code § 77-4927.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4927.02 - Refund claims; interest not allowable.

77-4927.02.  Refund claims; interest not allowable.For all refund claims filed on or after October 1, 1998, interest shall not be allowable on any refunds paid because of benefits earned under the Quality Jobs Act.Source  Laws 1998, LB 1104, § 22.
NE Code § 77-4930 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4930 - Transfer of project.

77-4930.  Transfer of project.A project covered by an agreement may be transferred in its entirety by sale or lease to another person or in an acquisition of assets qualifying under section 381 of the Internal Revenue Code of 1986, as amended. The acquiring persons shall be entitled to the same benefits as the original company and shall be subject to the same obligations, including recapture and disallowance, as the original company.Source  Laws 1995, LB 829, § 30.
NE Code § 77-4931 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4931 - Transactions and activities excluded.

77-4931.  Transactions and activities excluded.The following transactions or activities shall not create any investment, result in an increase in the number of new employees, or create any wage benefit credits under the Quality Jobs Act except as specifically allowed by this section:(1) The acquisition of a business located in this state which is continued by the company and which was operated in this state during the three hundred sixty-six days prior to the date of application or the date of acquisition, whichever is later. All of the employees of the acquired business during such period shall be considered base-year employees. Any investment in the acquisition of such business shall be considered as being made before the date of application;(2) The moving of a business from one location in this state to another, which business was operated in this state during the three hundred sixty-six days prior to the date of application. All employees of the business during such three hundred sixty-six days shall be considered base-year employees;(3) The purchase or lease of any property which was previously owned by the company or a related person. The first purchase by either the company or a related person shall be treated as investment if the item was first placed in service in this state after the date of the application;(4) The renegotiation of any lease in existence on the date of application which does not materially change any of the terms of the lease, other than the expiration date, shall be presumed to be a transaction entered into for the purpose of generating benefits under the act and shall not be allowed in the computation of the meeting of any required levels of investment under the agreement;(5) Any purchase or lease of property from a related person, except that the company will be allowed benefits under the act to which the related person would have been entitled on the purchase or lease of the property if the related person was considered the company; and(6) Any transaction entered into primarily for the purpose of receiving benefits under the act which is without a business purpose and does not result in increased economic activity in this state.Source  Laws 1995, LB 829, § 31.
NE Code § 77-4932 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4932 - Rules and regulations.

77-4932.  Rules and regulations.The Department of Revenue, in consultation with the Governor and the Department of Economic Development, may, but is not required to, adopt and promulgate all rules and regulations determined by the Tax Commissioner in his or her discretion to be necessary or appropriate to carry out the purposes of the Quality Jobs Act.Source   Laws 1995, LB 829, § 32;  Laws 2001, LB 620, § 47.
NE Code § 77-4933 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4933 - Report; contents; joint hearing.

77-4933.  Report; contents; joint hearing.(1) The Department of Revenue shall submit electronically an annual report to the Legislature no later than July 15 each year. The report shall list (a) the agreements which have been signed during the previous calendar year, (b) the agreements which are still in effect, (c) the identity of each company, and (d) the location of each project. The department shall, on or before September 1 of each year, appear at a joint hearing of the Appropriations Committee of the Legislature and the Revenue Committee of the Legislature and present the report. Any supplemental information requested by three or more committee members shall be presented within thirty days after the request.(2) The report shall also state by industry group (a) the amount of wage benefit credits allowed under the Quality Jobs Act, (b) the number of direct jobs created at the project, (c) the amount of direct capital investment under the act, (d) the estimated wage levels of jobs created by the companies at the projects, (e) the estimated indirect jobs and investment created on account of the projects, and (f) the projected future state and local revenue gains and losses from all revenue sources on account of the direct and indirect jobs and investment created on account of the project.(3) No information shall be provided in the report that is protected by state or federal confidentiality laws.Source   Laws 1995, LB 829, § 33;  Laws 2007, LB223, § 27;  Laws 2012, LB782, § 139;  Laws 2013, LB612, § 5.
NE Code § 77-4934 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4934 - Act; applicability.

77-4934.  Act; applicability.The Quality Jobs Act applies to applications filed, board actions taken, and agreements entered into on or after February 1, 1995.Source  Laws 1995, LB 829, § 34.
NE Code § 77-4934.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4934.01 - Changes to act; applicability.

77-4934.01.  Changes to act; applicability.Section 77-4927.01 and the changes made to sections 77-4901 and 77-4925 by Laws 1996, LB 1368, apply to any agreement entered into under the Quality Jobs Act after July 19, 1996.The changes made to sections 77-4928 and 77-4929 by Laws 1998, LB 939, apply to all applications filed on or after January 1, 1998. For all applications filed prior to such date, the provisions of the Quality Jobs Act as they existed immediately prior to such date apply.Source   Laws 1996, LB 1368, § 5;   Laws 1998, LB 939, § 3.
NE Code § 77-4934.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4934.02 - Laws 1997 changes to act; applicability.

77-4934.02.  Laws 1997 changes to act; applicability.The changes made in sections 77-4901, 77-4909, and 77-4924 by Laws 1997, LB 264, apply to investments made or employment on or after January 1, 1997, and for all agreements in effect on or after January 1, 1997.Source  Laws 1997, LB 264, § 6.
NE Code § 77-4935 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-4935 - Filing of applications; limitation.

77-4935.  Filing of applications; limitation.There shall be no project applications filed on or after February 1, 2000, without further authorization of the Legislature, except that all project applications and all project agreements pending, approved, or entered into before such date shall continue in full force and effect.Source   Laws 1995, LB 829, § 35;   Laws 1997, LB 344, § 3.
NE Code § 77-5001 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5001 - Act, how cited.

77-5001.  Act, how cited.Sections 77-5001 to 77-5031 shall be known and may be cited as the Tax Equalization and Review Commission Act.Source   Laws 1995, LB 490, § 1;   Laws 1997, LB 270, § 100;   Laws 1997, LB 397, § 34;   Laws 1998, LB 1104, § 23;  Laws 2003, LB 291, § 4;  Laws 2004, LB 973, § 46;  Laws 2011, LB384, § 20.
NE Code § 77-5002 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5002 - Terms, defined.

77-5002.  Terms, defined.For purposes of the Tax Equalization and Review Commission Act:(1) Commission means the Tax Equalization and Review Commission;(2) Commissioner means a member of the commission; and(3) Special master means a person appointed by the commission pursuant to section 77-5009.Source  Laws 1995, LB 490, § 2.
NE Code § 77-5003 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5003 - Tax Equalization and Review Commission; created; commissioners; term; salary.

77-5003.  Tax Equalization and Review Commission; created; commissioners; term; salary.(1) The Tax Equalization and Review Commission is created. The Tax Commissioner has no supervision, authority, or control over the actions or decisions of the commission relating to its duties prescribed by law. Prior to July 1, 2011, the commission shall have four commissioners, one commissioner from each congressional district and one at-large commissioner. On July 1, 2011, the term of each commissioner shall expire, and thereafter the commission shall have three commissioners, one from each congressional district, with terms as provided in subsection (2) of this section. All commissioners shall be appointed by the Governor with the approval of a majority of the members of the Legislature. The salaries of the commissioners shall be fixed by the Governor.(2) The term of the commissioner from district 1 expires January 1, 2016, the term of the commissioner from district 2 expires January 1, 2018, and the term of the commissioner from district 3 expires January 1, 2014. After the terms of the commissioners are completed as provided in this subsection, each subsequent term shall be for six years beginning and ending on January 1 of the applicable year. Vacancies occurring during a term shall be filled by appointment for the unexpired term. Upon the expiration of his or her term of office, a commissioner shall continue to serve until his or her successor has been appointed.(3) The commission shall designate pursuant to rule and regulation its chairperson and vice-chairperson on a two-year, rotating basis.(4) A commissioner may be removed by the Governor for misfeasance, malfeasance, or willful neglect of duty or other cause after notice and a public hearing unless notice and hearing are expressly waived in writing by the commissioner.Source   Laws 1995, LB 490, § 3;   Laws 1998, LB 1104, § 24;  Laws 2001, LB 465, § 3;  Laws 2003, LB 291, § 5;  Laws 2007, LB167, § 4;  Laws 2011, LB384, § 21.
NE Code § 77-5005 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5005 - Commission; meetings; quorum; orders.

77-5005.  Commission; meetings; quorum; orders.(1) Within ten days after appointment, the commissioners shall meet at their office in Lincoln, Nebraska, and enter upon the duties of their office.(2) A majority of the commission shall at all times constitute a quorum to transact business, and one vacancy shall not impair the right of the remaining commissioners to exercise all the powers of the commission.(3) Any investigation, inquiry, or hearing held or undertaken by the commission may be held or undertaken by a single commissioner in those appeals designated for hearing pursuant to section 77-5015.02.(4) All investigations, inquiries, hearings, and decisions of a single commissioner and every order made by a single commissioner shall be deemed to be the order of the commission, except as provided in subsection (6) of section 77-5015.02. The full commission, on an application made within thirty days after the date of an order, may grant a rehearing and determine de novo any decisions of or orders made by the commission. The commission, on an application made within thirty days after the date of an order issued after a hearing by a single commissioner, except for an order dismissing an appeal or petition for failure of the appellant or petitioner to appear at a hearing on the merits, shall grant a rehearing on the merits before the commission. The thirty-day filing period for appeals under subsection (2) of section 77-5019 shall be tolled while a motion for rehearing is pending.(5) All hearings or proceedings of the commission shall be open to the public.(6) The Open Meetings Act applies only to hearings or proceedings of the commission held pursuant to the rulemaking authority of the commission.Source   Laws 1995, LB 490, § 5;   Laws 1998, LB 1104, § 25;  Laws 2001, LB 465, § 5;  Laws 2003, LB 291, § 6;  Laws 2004, LB 821, § 23;  Laws 2005, LB 15, § 7;  Laws 2011, LB384, § 23. Cross References  Open Meetings Act, see section 84-1407.
NE Code § 77-5006 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5006 - Office space.

77-5006.  Office space.The state shall furnish the commission and its commissioners with appropriate office space in Lincoln, Nebraska, together with suitable equipment, furniture, and supplies.Source  Laws 1995, LB 490, § 6.
NE Code § 77-5007.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5007.01 - Appeals by county assessor; appointment of attorney.

77-5007.01.  Appeals by county assessor; appointment of attorney.In appeals by a county assessor in his or her official capacity pursuant to section 77-5007, the county assessor may request that the district court appoint an attorney to represent the county assessor before the commission. Upon a showing of good cause, the district court may make such an appointment by an order to be entered upon the minutes of the court. Any attorney so appointed shall receive no compensation from the county except as provided for in section 23-1204.01.Source  Laws 1998, LB 1104, § 26.
NE Code § 77-5008 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5008 - Commission; writs of mandamus; costs.

77-5008.  Commission; writs of mandamus; costs.In addition to its other powers and duties, the commission may issue writs of mandamus compelling compliance with its orders and compelling the Tax Commissioner to enforce its orders and may charge the party which has not complied with the commission's orders with costs borne by the Tax Commissioner.Source   Laws 1995, LB 490, § 8;  Laws 2007, LB334, § 97;  Laws 2011, LB384, § 25.
NE Code § 77-5010 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5010 - Political subdivisions; levy not restricted.

77-5010.  Political subdivisions; levy not restricted.County boards, city councils, school boards, and all other bodies legally authorized to make levies are free to make the rate of levy for their respective political subdivisions or municipalities at any amount not prohibited by the Constitution of Nebraska or the laws of the state.Source  Laws 1995, LB 490, § 10.
NE Code § 77-5011 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5011 - Chairperson; powers and duties.

77-5011.  Chairperson; powers and duties.The chairperson may call special meetings of the commission at such times as its business requires. The chairperson may also administer oaths and affirmations and sign all orders, certificates, and process in the name of the commission. The chairperson shall attest all orders, certificates, and process with the official seal of the commission. In the absence of the chairperson the vice-chairperson may perform the duties of the chairperson. Orders, certificates, and process under the official seal of the commission may be enforced by the district court for Lancaster County.Source   Laws 1995, LB 490, § 11;   Laws 1997, LB 397, § 36;  Laws 2003, LB 291, § 7;  Laws 2007, LB167, § 5.
NE Code § 77-5015 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5015 - Appeals; hearing; notice.

77-5015.  Appeals; hearing; notice.In any case appealed to the commission all parties shall be afforded an opportunity for hearing after reasonable notice. The notice shall state the time and place of the hearing. Opportunity shall be afforded all parties to present evidence and argument. The commission shall prepare an official record, which includes testimony and exhibits, in each case, but it shall not be necessary to transcribe the record of the proceedings unless requested for purposes of rehearing, in which event the transcript and record shall be furnished by the commission upon request and tender of the cost of preparation. Informal disposition may also be made of any case by stipulation, agreed settlement, consent order, or default.Source   Laws 1995, LB 490, § 15;  Laws 1999, LB 140, § 3;  Laws 2003, LB 291, § 8;  Laws 2004, LB 973, § 50;  Laws 2011, LB384, § 26. Annotations This section provides that opportunity shall be afforded all parties to present evidence and argument at a hearing before the Tax Equalization and Review Commission. Krusemark v. Thurston Cty. Bd. of Equal., 10 Neb. App. 35, 624 N.W.2d 328 (2001).
NE Code § 77-5015.02 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5015.02 - Single commissioner hearing; evidence; record; rehearing.

77-5015.02.  Single commissioner hearing; evidence; record; rehearing.(1) A single commissioner may hear an appeal and cross appeal and appeals and cross appeals consolidated with any such appeal and cross appeal when:(a) The taxable value of each parcel is one million dollars or less as determined by the county board of equalization; and(b) The appeal and cross appeal has been designated for hearing pursuant to this section by the chairperson of the commission or in such manner as the commission may provide in its rules and regulations.(2) A proceeding held before a single commissioner shall be informal. The usual common-law or statutory rules of evidence, including rules of hearsay, shall not apply, and the commissioner may consider and utilize all matters presented at the proceeding in making his or her determination.(3) Any party to an appeal designated for hearing before a single commissioner pursuant to this section may, prior to a hearing, elect in writing to have the appeal heard by the commission. The commissioner conducting a proceeding pursuant to this section may at any time designate the appeal for hearing by the commission.(4) Documents necessary to establish jurisdiction of the commission shall constitute the record of a proceeding before a single commissioner. No recording shall be made of a proceeding before a single commissioner.(5) A party to a proceeding before a single commissioner may request a rehearing pursuant to section 77-5005.(6) An order entered by a single commissioner pursuant to this section may not be appealed pursuant to section 77-5019 or any other provision of law.(7) Subdivisions (3), (6), (8), (9), (10), (11), and (12) of section 77-5016 apply to proceedings before a single commissioner.Source Laws 2011, LB384, § 28.