Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 12 - DISCOVERY RULES › Section 442-12-007 - Interrogatories to Parties (Rule 33)

Current through June 17, 2024
007.01
				Availability; Procedures for Use
Any party may serve upon any other party written
				  interrogatories to be answered by the party served or if the party served is a
				  public or private corporation or a partnership or association or governmental
				  agency, by any officer or agent, who shall furnish such information as is
				  available to the party. Interrogatories may, without leave of the Commission,
				  be served upon the petitioner or appellant after filing of a petition or appeal
				  and upon any other party after service of the notice in lieu of summons upon
				  that party. Unless otherwise permitted by the Commission for good cause shown
				  no party shall serve upon any other party more than fifty interrogatories. Each
				  question, subquestion, or subpart shall count as one interrogatory.
Each interrogatory shall be repeated and answered separately
				  and fully in writing under oath, unless it is objected to, in which event the
				  reasons for objection shall be stated in lieu of an answer. The answers are to
				  be signed by the person making them, and the objections signed by the legal
				  counsel or party making them. The party upon whom the interrogatories have been
				  served shall serve a copy of the answers, and objections if any, within thirty
				  days after the service of the interrogatories, except that a defendant or
				  appellee may serve answers or objections within forty-five days after service
				  of the notice in lieu of summons upon that defendant or appellee. The
				  Commission may allow a shorter or longer time. The party submitting the
				  interrogatories may move for an order under subsection 011.01 with respect to
				  any objection to or other failure to answer an interrogatory.
007.02 Scope; Use at Hearing
Interrogatories may relate to any matters which can be
				  inquired into under subsection 001.02, and the answers may be used to the
				  extent permitted by Neb. Rev. Stat. §
										77-5016.
An interrogatory otherwise proper is not necessarily
				  objectionable merely because an answer to the interrogatory involves an opinion
				  or contention that relates to fact or the application of law to fact, but the
				  Commission may order that such an interrogatory need not be answered until
				  after designated discovery has been completed or until a prehearing conference
				  or other later time.
007.03
				Option to Produce Business Records
Where the answer to an interrogatory may be derived or
				  ascertained from the business records, including electronically stored
				  information, of the party upon whom the interrogatory has been served or from
				  an examination, audit, or inspection of such business records, including a
				  compilation, abstract, or summary thereof, and the burden of deriving or
				  ascertaining the answer is substantially the same for the party serving the
				  interrogatory as for the party served, it is a sufficient answer to such
				  interrogatory to specify the records from which the answer may be derived or
				  ascertained and to afford to the party serving the interrogatory reasonable
				  opportunity to examine, audit, or inspect such records and to make copies,
				  compilations, abstracts, or summaries. A specification shall be in sufficient
				  detail as to permit the interrogating party to locate and to identify, as
				  readily as can the party served, the records from which the answer may be
				  ascertained.