Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-009 - Subpoenas

Current through June 17, 2024
009.01 The
				Commission may issue subpoenas, and compel the attendance of witnesses and the
				production of any papers, books, accounts, documents, statistical analysis, and
				testimony. Neb. Rev. Stat. §
									77-5016(2).
009.02 Subpoenas may be enforced in the
				district courts
Neb. Rev. Stat. §
										77-5011.
009.03 Failure of a witness to
				comply with the terms of a subpoena is a criminal offense
Neb. Rev. Stat. §
										77-5016.08.
009.04 The Chairperson of the
				Commission may, on application of any person having a cause or any matter
				pending before the Commission, issue a subpoena for witnesses under the seal of
				the Commission inserting all the names required by the applicant in one
				subpoena.
009.05 The subpoena of
				the Commission shall be directed to the person named therein, requiring him or
				her to attend at a particular time and place, to testify as a witness. The
				subpoena may contain a clause directing a witness to bring with him or her any
				book, writing, or other thing under his or her control, which he or she is
				bound by law to produce as evidence.
009.06 When the attendance of a witness
				before any officer authorized to take depositions (i.e., a notary public) is
				required, then the subpoena shall be issued by such officer.
009.07 The subpoena shall be served in the
				manner requested by the applicant; by either (1) personally serving a copy, or
				(2) by restricted or certified mail, return receipt requested, not less than
				six (6) days before the hearing or deposition which said witness is required to
				attend. The person making such service shall make a return thereof showing the
				manner of service. A subpoena may be served by any person not interested in the
				matter or by the sheriff. When served by any person other than a sheriff, proof
				of service shall be shown by affidavit, but no costs of serving shall be
				allowed, except when served by a sheriff.
009.08 Witnesses cannot be compelled to
				attend a hearing out of the state where they are served or at a distance of
				more than one hundred miles from the place of their residence or from the place
				where they are served with a subpoena, unless within the same county. Witnesses
				shall not be obliged to attend a deposition outside the county of their
				residence or outside the county where the subpoena is served.
009.09 Witness Fees
The Chairperson of the Commission may, upon deposit with the
				  Commission of sufficient money to pay the legal fees and mileage and reasonable
				  expenses for hotel and meals of a witness who attends at points so far removed
				  from his or her residence as to make it reasonably necessary that such expenses
				  be incurred, order a subpoena to issue requiring attendance at a hearing, but
				  excluding a deposition appearance, of the witness from a greater distance
				  within the state than that set forth in these Rules. Witness fees shall be
				  determined in accordance with Neb. Rev. Stat. §
										33-139.
				  Mileage shall be computed at the rate provided for state employees by Nebraska
				  State Law. The subpoena shall show that it was issued under the provisions of
				  this rule. After the appearance of the witness in response to any such
				  subpoena, the Chairperson of the Commission shall enter an order directing the
				  payment to the witness from the deposit of legal fees, mileage, and the actual
				  expenses for hotel and meals incurred by the witness. If the deposit is not
				  adequate for such purpose, the Commission or hearing officer shall direct the
				  party procuring the issuance of the subpoena to pay the deficiency to the
				  witness. Costs may be recovered as provided for in these Rules. Legal fees, as
				  that term is used in this subsection, do not include attorney
				  fees.
009.10 Employees of
				the State of Nebraska or its political subdivisions are prohibited from
				receiving witness fees when the employee is called as a witness in connection
				with his or her officially assigned duties. Neb. Rev. Stat. §
									33-139.01.
009.11 When a subpoena is issued at the
				request of any agency of state government, the witness shall not be entitled to
				demand his or her traveling fees and fee for one day's attendance but shall be
				required to obey the subpoena if, at the time of service upon him or her, he or
				she is furnished a statement prepared by the agency advising him or her of the
				rate of travel fees allowable, the fee for each day's attendance pursuant to
				the subpoena, and that he or she will be paid at such rates following his or
				her attendance.
009.12 Except as
				provided above a witness may demand his or her traveling fees and fee for one
				day's attendance when the subpoena is served upon him or her, and if the same
				is not paid the witness shall not be obliged to obey the subpoena. The fact of
				such demand and nonpayment shall be stated on the return.
009.13 At the commencement of each day, after
				the first day, a witness may demand his or her fees for that day's attendance
				in obedience to a subpoena, and if the same is not paid he or she shall not be
				required to remain