Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 5 - RULES OF PRACTICE AND PROCEDURE FOR HEARINGS › Section 442-5-031 - Laws, Published Treatises, Periodicals, and Reference Works

Current through June 17, 2024
031.01
Laws.
The Commission may
				consider and utilize the following during the course of any hearing or
				proceeding or as part of its decision making process without making the
				document a part of the record:
the Constitution of the United States;
				the Constitution of the State of Nebraska; the laws of the United States; the
				laws of the State of Nebraska; the Code of Federal Regulations; the Nebraska
				Administrative Code; any decision of the several courts of the United States,
				whether state or federal; the legislative history of any law, rule, or
				regulation.
Neb. Rev. Stat. §
									77-5016(3)
.
031.02
Published Treatises.
Pursuant to Neb. Rev. Stat. §
									77-5016(3),
				the Commission may without inclusion in the record consider and utilize the
				following published treatises pertaining to the valuation or assessment of real
				or personal property during the course of any hearing or proceeding or as part
				of its decision making process: the
Nebraska Assessor's Reference
				Manual
revised annually; the
Reports and Opinions of the
				Property Tax Administrator
for each of the 93 counties, published
				annually, the Commission's annual
Statewide Equalization
				Proceedings
;
the Soil Survey for each of the 93
				counties
as published by the United States Department of Agriculture
				or its subdivisions; the quarterly editions of the
Marshall
&
Swift Residential Cost Handbook
; the quarterly editions
				of the
Marshall Valuation Service; Dollars and Cents of Shopping
				Centers
, published annually by the Urban Land Institute
;
				Property Assessment Valuation
, Third Edition, International
				Association of Assessing Officers, (2010);
Property Appraisal and
				Assessment Administration
, International Association of Assessing
				Officers, (1990);
Mass Appraisal of Real Property
,
				International Association of Assessing Officers, (1999);
Issues
				Confronting Properties Affected by Contamination or Environmental
				Problems
, International Association of Assessing Officials, (2002),
The Valuation of Subsidized Housing
, International Association
				of Assessing Officials (2003),
The Appraisal of Real Estate
,
				Fourteenth Edition, Appraisal Institute, (2013);
Appraisal of
				Residential Properties
, Appraisal Institute,
				4th Edition, (2007);
The Appraisal of Rural
				Property
, Second Edition, Appraisal Institute, (2000);
Income
				Property Valuation
, Dearborn Financial Publishing, Inc., (1994);
Shopping Center Appraisal and Analysis
, Appraisal Institute,
				(2009);
Analysis and Valuation of Golf Courses and Country
				Clubs
, by Arthur E. Gimmy, MAI, & Buddie A. Johnson, Appraisal
				Institute, (2003);
Standard on the Valuation of Properties Affected by
				Environmental Contamination
, International Association of Assessing
				Officers, (2001);
Standard on Ratio Studies,
International
				Association of Assessing Officers (2010);
Standard on Mass Appraisal of
				Real Property
, International Association of Assessing Officials 2008;
Nebraska Farm Real Estate Market Developments,
published
				annually by Nebraska Cooperative Extension Office;
Uniform Standards of
				Professional Appraisal Practice
, published annually by the Appraisal
				Foundation; and Valuation and Market Studies for Affordable Housing, Appraisal
				Institute, 2003.
031.03
Reference Works.
Pursuant to Neb. Rev. Stat. §
									77-5016(3),
				the Commission may consider and utilize the following reference works
				pertaining to the meaning of words and phrases:
The Dictionary of Real
				Estate Appraisal
, Fourth Edition (2002), Appraisal Institute;
Black's Law Dictionary
, Sixth Edition, West Publishing,
				(1990);
Webster's Third New International Dictionary
,
				Merriam-Webster, Inc., (2002).
031.04
Statutory Notice in
				General.
The Commission may offer and make a part of the record records
				or documents of which it desires to avail itself. Neb. Rev. Stat. §
									77-5016(4).