NE Code § 77-5009 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-5009 - Personnel; special masters; referees.

77-5009.  Personnel; special masters; referees.(1) The commission may employ legal, clerical, and other assistants as may be necessary to carry out the powers and duties of the commission.(2)(a) For purposes of finding facts or conducting an investigation on behalf of the commission with regard to any matters relating to taxation or assessment, the commission may appoint by an order in writing a special master or special masters whose duties are prescribed in the order, except that the duties of a special master shall not include the determination of conclusions of law or the final disposition of any case or controversy.(b) Special masters may be paid a salary or fee in the discretion of the commission. If a salary is paid, the amount paid shall be fixed by the commission, and if a fee is paid, the amount paid shall be in accordance with the value of the service rendered and shall be agreed upon and approved by the commission before the special master renders service under his or her appointment.(c) The claim for services rendered shall be certified by the commission and paid as provided by law for other claims against the state.(3) In the discharge of his or her duties, a special master shall have all the investigative and factfinding powers of the commission.(4)(a) The commission may conduct a number of factfindings or investigations contemporaneously through different special masters and may delegate to a special master the taking of all testimony bearing upon any investigation or hearing.(b) The decision of the commission shall be based upon its examination of all testimony and records.(c) The recommendations made by any special master shall be advisory only and shall not preclude the taking of further testimony if the commission orders further investigation.(5)(a) For purposes of mediating valuation disputes between the county and the owner of the property, the commission by order may also contract with or appoint a referee or referees. The purpose of the referee is to meet with the parties and facilitate agreement on facts and issues prior to the hearing on the appeal. The referee may not be called as a witness in a hearing on the merits nor may evidence of any statements made by the parties or the referee pertaining to or at the referee meeting be received by the commission in a hearing on the merits. If the parties fail to resolve their differences, a hearing on the merits of the appeal shall be held before the commission. If the parties resolve their differences, the commission shall enter an order that reflects the agreement of the parties.(b) Referees may be paid a salary or fee in the discretion of the commission. If a salary is paid, the amount paid shall be fixed by the commission, and if a fee is paid, the amount paid shall be in accordance with the value of the service rendered and shall be agreed upon and approved by the commission before the referee renders service under his or her appointment.(c) The claim for services rendered shall be certified by the commission and paid as provided by law for other claims against the state.Source   Laws 1995, LB 490, § 9;   Laws 1998, LB 1104, § 27;  Laws 2000, LB 968, § 74;  Laws 2001, LB 465, § 6;  Laws 2006, LB 808, § 41.