2023 Nebraska Revised Statutes › Chapter 77 - Revenue and Taxation › 77-5004 - Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage; salaries.

77-5004.
Commissioner; qualifications; conflict of interests; continuing education; expenses; mileage; salaries.
(1) Each commissioner shall be a qualified voter and resident of the state and a domiciliary of the district from which he or she is appointed.
(2) Each commissioner shall devote his or her full time and efforts to the discharge of his or her duties and shall not hold any other office under the laws of this state, any city or county in this state, or the United States Government while serving on the commission. Each commissioner shall possess:
(a) Appropriate knowledge of terms commonly used in or related to real property appraisal and of the writing of appraisal reports;
(b) Adequate knowledge of depreciation theories, cost estimating, methods of capitalization, and real property appraisal mathematics;
(c) An understanding of the principles of land economics, appraisal processes, and problems encountered in the gathering, interpreting, and evaluating of data involved in the valuation of real property, including complex industrial properties and mass appraisal techniques;
(d) Knowledge of the law relating to taxation, civil and administrative procedure, due process, and evidence in Nebraska;
(e) At least thirty hours of successfully completed class hours in courses of study, approved by the Real Property Appraiser Board, which relate to appraisal and which include the fifteen-hour National Uniform Standards of Professional Appraisal Practice Course. If a commissioner has not received such training prior to his or her appointment, such training shall be completed within one year after appointment; and
(f) Such other qualifications and skills as reasonably may be requisite for the effective and reliable performance of the commission's duties.
(3) At least one commissioner shall possess the certification or training required to become a licensed residential real property appraiser as set forth in section 76-2230.
(4) At least two commissioners shall have been engaged in the practice of law in the State of Nebraska for at least five years, which may include prior service as a judge, and shall be currently admitted to practice before the Nebraska Supreme Court. The attorney commissioners shall be presiding hearing officers for commission proceedings involving appeal hearings and other proceedings involving panels of more than one commissioner.
(5) No commissioner or employee of the commission shall hold any position of profit or engage in any occupation or business interfering with or inconsistent with his or her duties as a commissioner or employee. A person is not eligible for appointment and may not hold the office of commissioner or be appointed by the commission to or hold any office or position under the commission if he or she holds any official office or position.
(6) Each commissioner shall annually attend a seminar or class of at least two days' duration that is:
(a) Sponsored by a recognized assessment or appraisal organization, in each of these areas: Utility and railroad appraisal; appraisal of complex industrial properties; appraisal of other hard to assess properties; and mass appraisal, residential or agricultural appraisal, or assessment administration; or
(b) Pertaining to management, law, civil or administrative procedure, or other knowledge or skill necessary for performing the duties of the office.
(7) Each commissioner shall within two years after his or her appointment attend at least thirty hours of instruction that constitutes training for judges or administrative law judges.
(8) The commissioners shall be considered employees of the state for purposes of sections 81-1320 to 81-1328 and 84-1601 to 84-1615.
(9) The commissioners shall be reimbursed as prescribed in sections 81-1174 to 81-1177 for expenses in the performance of their official duties pursuant to the Tax Equalization and Review Commission Act.
(10) Due to the domicile requirements of subsection (1) of this section and subsection (1) of section 77-5003, each commissioner shall be reimbursed for mileage at the rate provided in section 81-1176 for actual round trip travel from the commissioner's residence to the state office building described in section 81-1108.37 or to the location of any hearing or other official business of the commission. Reimbursements under this subsection shall be made from the Tax Equalization and Review Commission Cash Fund.
(11) The salary for commissioners serving as a presiding hearing officer for commission hearings and proceedings involving a panel of more than one commissioner shall be in an amount equal to eighty-five percent of the salary set for the Chief Justice and judges of the Supreme Court. The salary for commissioners not serving as a presiding hearing officer for commission hearings or proceedings involving a panel of more than one commissioner shall be in an amount equal to seventy percent of the salary set for the Chief Justice and judges of the Supreme Court.
Source
Laws 1995, LB 490, § 4;
Laws 1996, LB 1038, § 2;
Laws 1999, LB 32, § 1;
Laws 2001, LB 170, § 19;
Laws 2001, LB 465, § 4;
Laws 2002, LB 994, § 28;
Laws 2003, LB 292, § 15;
Laws 2004, LB 973, § 47;
Laws 2006, LB 778, § 73;
Laws 2007, LB186, § 25;
Laws 2008, LB965, § 20;
Laws 2010, LB931, § 25;
Laws 2011, LB384, § 22;
Laws 2020, LB4, § 1;
Laws 2020, LB381, § 85;
Laws 2023, LB243, § 15.
Operative Date: July 1, 2023