reglab/statecodes huggingface dataset:
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 442-5-007 - Consolidation of Cases for Hearing

Current through June 17, 2024
Whenever the Chairperson determines that two or more appeals
				  or petitions from the same county involve the same or substantially similar
				  issues as well as the same or similar property classes or subclasses, the
				  Chairperson may issue an order consolidating the cases for hearing.
				  Consolidation of appeals or petitions for hearing does not eliminate the
				  requirement for separate filing fees.
007.01 A party may by motion request that two
				or more appeals or petitions meeting the requirements for consolidation be
				consolidated for hearing.
007.02
				Two or more parties maintaining appeals or petitions meeting the requirements
				for consolidation may by motion request that their appeals or petitions be
				consolidated for hearing.
007.03 A
				cross-appeal will be consolidated for hearing with all other appeals of the
				same decision, action, order, or determination.
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 442-5-008 - Order for Hearing and Notice of Hearing.

Current through June 17, 2024
An Order for Hearing and Notice of Hearing will be issued for
				  a hearing on the merits of each appeal or petition unless it is dismissed or an
				  order on the merits as agreed to by the parties has been entered.
008.01 The Order for Hearing and Notice of
				Hearing on the merits may be served on the parties in person, by mail, by fax,
				by email, or by any other method reasonably designed to result in actual notice
				of the hearing.
008.02 The Order
				for Hearing and Notice of Hearing on the merits may advise the parties of the
				following:
008.02A The type of hearing
				(formal, informal, or single commissioner). See Chapter 2 §§
										001.23 and
				001.27 for definitions of formal
				and informal hearings; see also Neb. Rev. Stat. §
										77-5015.02.
008.02B The date, time, and place of
				hearing.
008.02C That all parties
				shall be present at the hearing within 15 minutes of the scheduled time and
				that a default judgment may be entered, or an appeal may be dismissed, if any
				party fails to appear within that time.
008.02D That parties are not required to have
				legal counsel.
008.02E The name or
				names of the hearing officer(s), and the name of the presiding hearing officer
				unless excused prior to the hearing, and that the hearing may be held before a
				panel of the Commission or a quorum of a panel of the Commission.
008.02F The manner in which the hearing
				record will be made.
008.02G If the
				hearing is an informal hearing, that although the formal rules of evidence will
				not be used during an informal hearing, the presiding hearing officer has the
				right to, and may, pursuant to Neb. Rev. Stat. §
										77-5016,
				admit and give probative effect to evidence which possesses probative value
				commonly accepted by reasonably prudent persons in the conduct of their
				affairs, exclude evidence that is incompetent, irrelevant, immaterial, and
				unduly repetitious and give effect to the rules of privilege recognized by law
				but shall not otherwise be bound by the usual common law or statutory rules of
				evidence. If the hearing is a formal hearing, that the rules of evidence
				applicable in the district courts will be applied.
008.02H That every party has the right to
				examine each witness who testifies for another party and the right to submit
				rebuttal evidence.
008.02I The time
				allocated to each party for a presentation.
008.02J The deadline for submission of
				exhibits to the Commission and opposing parties.
008.02K The deadline for disclosure of the
				names of expert witnesses and their expected testimony.
008.02L Other information or direction as the
				Chairperson may determine.
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 442-5-009 - Recording Proceedings

Current through June 17, 2024
009.01
Commission Record of Proceedings.
The Commission shall record all
				proceedings unless a court reporter is provided by the Commission or by a party
				requesting a formal hearing.
009.01A
Retention of Recordings.
When the Commission records a proceeding
				it shall preserve the recording according to the Tax Equalization and Review
				Commission Record Retention Schedule as filed with the Secretary of State. The
				Commission shall maintain the recordings in its care and
				custody.
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 442-5-010 - Transcription of Recordings

Current through June 17, 2024
010.01
Requests for Transcription without an Appeal.
Parties desiring a
				transcription of the recording shall make such request in writing. If the cost
				of the transcription is estimated to be more than fifty dollars the Commission
				shall require the party requesting the transcription to furnish a deposit for
				the estimated cost of the transcription. Neb. Rev. Stat. §
									84-712(3)(f).
010.02
Transcription on Appeal.
See Chapter 6 of these rules.
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 442-5-011 - Recording of Proceedings Prohibited

Current through June 17, 2024
The Commission shall record all proceedings by court
				  reporter or by such recording device as the Commission may deem necessary to
				  preserve a record of the proceeding for purposes of appeal. The Commission may
				  use video or broadcast technology as it deems appropriate to conduct a hearing
				  by videoconference or enable public access to a hearing. The Commission's
				  recording shall be the official record of a proceeding. No other recording or
				  broadcasting is allowed. Cameras, still cameras, photographic equipment of any
				  kind, audio tape recorders, or other recording devices shall not be permitted
				  in the hearing room during a proceeding, other than those approved by the
				  Commission for its official record keeping.
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 442-5-012 - Formal Hearing

Current through June 17, 2024
012.01
Motion
				for Formal Hearing.
Any party to an appeal filed under Neb. Rev. Stat.
				§
									77-5007
				may request a formal hearing by motion.
012.01A
Payment of Costs.
The
				motion for formal hearing shall contain a statement that the requesting party
				accepts liability for the payment of fees and costs of a court reporter pending
				a final decision.
012.01B Cost of
				the court reporter as estimated by the Commission shall be prepaid by the party
				requesting the formal hearing.
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 442-5-013 - Pre-hearing Conference

Current through June 17, 2024
013.01 A
				pre-hearing conference may be required by the Commission.
013.02 Resolved and unresolved issues
				determined as fully as possible, the identification of exhibits that may be
				received without objection, objections, if any, to other exhibits, a statement
				of all matters that may aid in the simplification of the presentation of the
				evidence or aid in the ultimate disposition of the appeal, and other
				information as may be ordered by the Commission shall be included in a report
				of the conference to be provided to the Commission.
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 442-5-014 - Motions and Objections to Motion

Current through June 17, 2024
014.01
Form.
Motions and objections to motions, except those made during
				a proceeding, are pleadings and subject to the rules concerning the form and
				content of pleadings. See Chapter 4, §
									001.02 of these rules. The
				Commission may waive these requirements in the interest of justice and the
				orderly and prompt conduct of the proceedings at its discretion.
014.02
Service.
Each motion or
				objection to a motion, except those made during a proceeding, must be served on
				opposing parties or their legal counsel by its proponent and a certificate of
				that service be included with a filing of the motion or objection. A motion or
				an objection to a motion may be served by personal delivery, fax, if the
				original is mailed or delivered personally within twenty four (24) hours of the
				facsimile transmission, by email with the consent of the party to be served, or
				by mail at the address shown in the Commission's records. See Ch. 2 §
									001.08 for a sample certificate of
				service.
014.03
Filing.
Each motion or objection to a motion, except those made
				during a proceeding, must be filed with the Commission. Filing of a motion or
				objection and its certificate of service with the Commission may be made by
				personal delivery, fax, email, or mail.
014.03A
Delivered in Person.
A
				motion or an objection to a motion may be delivered to the Commission at its
				office in Lincoln, Nebraska.
014.03B
Mail.
A motion or
				objection to a motion filed by mail is deemed to have been filed when received
				by the Tax Equalization and Review Commission
.
014.03C
Fax.
Any motion or
				objection to a motion may be filed with the Commission by facsimile if the
				original is mailed or delivered to the Commission within twenty-four hours of
				the facsimile transmission.
014.03D
Email.
A motion or objection to a motion may be filed with the
				Commission by email only with the permission of Commission staff or by order of
				the Commission.
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 442-5-015 - Waiver of Hearing

Current through June 17, 2024
The parties to an appeal or petition may request in writing
				  that an appeal or petition be submitted for the Commission's decision without a
				  hearing.
015.01
Written Waiver
				by Each Party Required.
Each party to the appeal or petition wishing to
				submit a matter for decision without a hearing shall submit a written waiver of
				the rights afforded by Neb. Rev. Stat. § 775016(4). If any party fails to
				submit a written waiver, the Commission shall deny the request.
015.02
Evidence and Argument.
The parties shall submit by joint stipulation the exhibits or other evidence to
				be considered by the Commission. Each party shall submit any written argument
				the party may wish to offer.
015.03
Time Matter is Deemed Submitted.
The matter shall be deemed to be
				submitted for the Commission's decision as of the day and time the request,
				waiver, and evidence are filed with the Commission.
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 442-5-016 - Subject Matter Jurisdiction

Current through June 17, 2024
The Commission has jurisdiction to hear appeals and petitions
				  as provided by statute.
016.01 The
				Commission may determine any question raised in the proceeding upon which an
				order, decision, determination, or action appealed from is based. Neb. Rev.
				Stat. §
									77-5016(7).
016.02 The Commission may consider all
				questions necessary to determine taxable value of property as it hears an
				appeal or cross appeal. Neb. Rev. Stat. §
									77-5016(7).
016.02A The Commission may consider and find
				a taxable value in excess of the highest taxable value for which notice was
				given by the County Assessor, the County Board of Equalization, or the Property
				Tax Administrator if notice of a higher taxable value and the intent to offer
				proof in its support is given by a party. Notice of a higher taxable value and
				the intent to prove that taxable value must be served on all other parties and
				the Commission no later than the date for an initial exchange of evidence as
				set forth in a Commission Order for Hearing and Notice of Hearing on the
				merits. Notice of a higher taxable value and intent to offer proof in its
				support is a pleading and shall be served as a motion or objection to a motion
				as provided in section 15 of this chapter. If the Commission determines either
				on a motion or its own initiative based on evidence presented at a hearing on
				the merits that a notice of intent to prove a higher value was not given in
				good faith it may tax all costs of opposing parties to the party giving notice
				of a higher value and intent to offer proof of that higher value.
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 442-5-017 - Personal Jurisdiction

Current through June 17, 2024
017.01
Lack
				of Personal Jurisdiction.
Objections to the jurisdiction of the
				Commission over a party shall be made by filing a motion to dismiss for lack of
				personal jurisdiction. A party making such a motion shall designate the
				specific defects upon which the party relies. If no objection to the
				jurisdiction of the Commission is made prior to the hearing on the merits, or
				at any other time appearances at a hearing before the Commission are made,
				personal jurisdictional defects are waived. If a motion to dismiss for lack of
				personal jurisdiction is overruled, the objection to the Commission's
				jurisdiction must be renewed in order to preserve the issue for purposes of
				appeal.
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 442-5-018 - Conduct of a Proceeding

Current through June 17, 2024
018.01
Presiding Hearing Officer.
Each proceeding before the Commission
				will be conducted by a presiding hearing officer.
018.01A
Rulings.
The presiding
				hearing officer shall rule on the admissibility of evidence and any motions or
				objections made during a hearing before the Commission.
018.01B
Oaths.
The presiding
				hearing officer is authorized to administer oaths on behalf of the Commission.
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 442-5-019 - Discovery

Current through June 17, 2024
Discovery may be conducted in any proceeding pending before
				  the Commission in accordance with the rules for discovery set forth in Chapter
				  12 of these rules. Orders issued by the Commission regarding discovery may be
				  enforced in the district courts. See Neb. Rev. Stat. §
									77-5011.
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 442-5-020 - Evidence

Current through June 17, 2024
020.01
Evidentiary Standard.
The evidentiary standard varies with the type of hearing being held.
020.01A
Informal Hearing.
During an informal hearing the Commission may:
002.01A1 Admit and give probative effect to
				evidence which possesses probative value commonly accepted by reasonably
				prudent persons in the conduct of their affairs excluding incompetent,
				irrelevant, immaterial and unduly repetitious evidence and shall give effect to
				the privileges rules of evidence in Neb. Rev. Stat. §
											27-501
				to
				27-513
				but shall not otherwise be bound by the usual common law or statutory rules of
				evidence. Neb. Rev. Stat. § 775016(1).
002.01A2 Exclude hearsay evidence. Neb. Rev.
				Stat § 775016(4)
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 442-5-021 - Motion to Dismiss During a Hearing: Procedure

Current through June 17, 2024
When the Commission considers a motion to dismiss at the
				  close of the appellant or petitioner's evidence, the Commission must resolve
				  every controverted fact in favor of the nonmoving party and grant the nonmoving
				  party every reasonable inference that may be drawn from the
				  evidence.
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 442-5-022 - Standard of Review

Current through June 17, 2024
In all appeals, excepting those arising under Neb. Rev. Stat.
				  § 771606, if the appellant or petitioner presents no evidence to show that
				  the order, decision, determination or action appealed from is incorrect, the
				  Commission shall deny the appeal. If the appellant or petitioner presents any
				  evidence to show that the order, decision, determination, or action appealed
				  from is incorrect, such order, decision, determination or action shall be
				  affirmed unless evidence is adduced establishing that the order, decision,
				  determination or action was unreasonable or arbitrary. Neb. Rev. Stat. §
									77-5016(9).
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 442-5-023 - Rehearing

Current through June 17, 2024
023.01
Motion by a Party.
Any
				party to a proceeding heard by a panel of Commissioners may file a motion for
				rehearing with the full Commission for a rehearing of the proceeding within
				thirty days of the date that the Decision and Order was filed. No hearing shall
				be held on the motion. The Motion for Rehearing must be approved by a majority
				of the Commissioners holding office at the time the motion is filed. The filing
				of a motion for rehearing tolls the thirty-day appeal period provided by Neb.
				Rev. Stat. §
									77-5019.
023.02
Commission.
The
				Commission may issue an order for rehearing at any time prior to issuance of
				its order and decision.
023.03
Rehearing of Appeal Heard by a Single Commissioner.
Any party to a
				proceeding heard by a single commissioner may file a motion for rehearing
				within thirty days of the date a decision and order was issued, except for an
				order dismissing an appeal or petition for failure of the appellant or
				petitioner to appear at a hearing on the merits. The commission shall grant a
				rehearing on the merits before the commission. The filing of a motion for
				rehearing tolls the thirty-day appeal period provided by Neb. Rev. Stat. §
									77-5019.
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 442-5-024 - Reconsideration of Merits on the Commission's Own Motion

Current through June 17, 2024
The Commission may, on its own motion, reconsider an order
				  and decision until an aggrieved party files an appeal or the statutory appeal
				  period expires.
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 442-5-025 - Corrections to Findings and Order

Current through June 17, 2024
The Commission may, on its own motion, modify or change its
				  findings or orders, at any time before an appeal and within ten days after the
				  date of such findings or orders, for the purpose of correcting any ambiguity,
				  clerical error, or patent or obvious error. The time for appeal shall not be
				  lengthened because of the correction unless the correction substantially
				  changes the findings or order. Neb. Rev. Stat.
				  77-5018(2).
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 442-5-026 - Affidavits of Service Prepared by the Commission

Current through June 17, 2024
Whenever the Commission desires to provide proof of service
				  as to any document, pleading, order, or notice, the Commission may do so by
				  filing an Affidavit of Service in the case file.
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 442-5-027 - Decision and Order

Current through June 17, 2024
Every substantive action of the Commission adverse to a
				  party shall be entered as a decision and order of the Commission.
027.01 The Commission may issue a decision
				and order on the record, or in written form.
027.02 When the Commission issues a decision
				and order on the record, the Commission shall file a written recitation of that
				decision and order in the form of a docket entry.
027.03 The Chairperson of the Commission may
				issue any docket entry under seal.
027.04 Any decision and order must contain
				findings of fact and conclusions of law. Neb. Rev. Stat. §
									77-5018.
027.05 A decision and order is effective on
				the date stated in the order. All Commissioners who participate in a decision
				shall sign a decision and order indicating their agreement or disagreement.
027.05A Copies of the decision and order may
				be signed by the use of a signature stamp, if the original kept in the
				Commission's case file bears the original signature of a Commissioner or
				Commissioners.
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 442-5-028 - Exemption Hearings

Current through June 17, 2024
If the appeal concerns a decision of a county board of
				  equalization that a property is, in whole or in part, exempt or not exempt from
				  taxation, the Commission shall only determine the tax-exempt status of the
				  property. The decision shall not determine the taxable value of the property
				  unless stipulated by the parties during the hearing before the Commission, or,
				  in the case of property owned by the state or a political subdivision, there
				  has been a final determination of the value of the property. Neb. Rev. Stat.
				  §§
									77-5016(10),(11),
				  77-5017(2).
028.01
Exemption Granted by County
				Affirmed by the Commission.
If the Commission determines that property
				found to be exempt, in whole or in part, from property taxation by a county
				board of equalization should be exempt from property taxation, the Commission
				shall issue an order affirming the decision of the county board of
				equalization.
028.02
Exemption Granted by the County Reversed by the Commission.
If the
				Commission determines that property found to be exempt, in whole or in part,
				from property taxation by a county board of equalization was improperly
				exempted from property taxation, the Commission shall issue an order reversing
				the decision of the county board of equalization and directing the county board
				of equalization to determine the taxable value of the property utilizing the
				procedures for omitted property. Neb. Rev. Stat §§
									77-5016(10),(11),
				77-5017(2).
028.02A
Contents of Order.
Any
				order to determine value issued pursuant to this subsection shall require the
				county board of equalization to:
028.02A1
				Determine the taxable value of the property pursuant to Neb. Rev. Stat. §
											77-1507;
				and
028.02A2 Send notice of the
				taxable value pursuant to Neb. Rev. Stat. §
											77-1507
				within ninety days after the date the commission's order is certified pursuant
				to Neb. Rev. Stat. §
											77-5018;
				and further
028.02A3 Apply interest
				at the rate specified in Neb. Rev. Stat. §
											45104.01, but no penalty, to the
				taxable value as of the date the Commission's order was issued or the date the
				taxes were delinquent, whichever is later. Neb. Rev. Stat. 77- 5017(2).
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 442-5-029 - Show Cause Hearings

Current through June 17, 2024
The Chairperson may issue an order to show cause why a
				  proposed order should not be entered when he or she determines that a proposed
				  order should be considered by the Commission.
029.01
Order for Hearing and Notice of
				Hearing.
An Order to Show Cause and Notice of Hearing shall be issued.
				This order shall direct the parties to be present in person, by
				videoconference, or by telephone on the hearing date at the time and in the
				manner shown, to show cause why the Commission should not enter an order as
				proposed in the Order to Show Cause and Notice of Hearing.
029.02
Service of Order to Show Cause
				and Notice of Hearing.
A copy of the Order to Show Cause and Notice of
				Hearing shall be served on all parties through the United States Postal Service
				by certified mail, postage prepaid; a return receipt may be requested.
029.02A
Refusal of Service.
If
				delivery of service by certified mail, postage prepaid, is refused by the party
				to whom service is directed, a reasonable attempt at service is deemed to have
				been made.
029.02B
Inability
				to Serve.
If service by certified mail, postage prepaid, is returned by
				the United States Postal Service as undeliverable or as unclaimed, a reasonable
				attempt at service is deemed to have been made.
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 442-5-030 - Videoconferencing and Teleconferencing

Current through June 17, 2024
030.01
Videoconferencing.
The Commission may conduct an informal hearing
				on the merits of an appeal or petition or other proceedings via
				videoconference.
030.01A
Attendance at
				Videoconference Hearing.
Parties, counsel and witnesses shall appear as
				directed in the Commission's order for hearing.
030.01B
Formal Hearings.
The
				Commission shall not conduct a formal hearing via videoconference.
030.01C
Objection to
				Videoconference.
An objection to the use of videoconferencing for
				conduct of a hearing must be made by motion pursuant to Chapter 5, § 015
				of these rules.
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 442-5-032 - Personal Conduct Before the Commission

Current through June 17, 2024
Any person present for any proceeding before the Commission
				  as a party, counsel, or witness, or in any other capacity, including spectator,
				  shall conduct themselves with civility and courtesy. The presiding hearing
				  officer shall require all persons present at a proceeding to refrain from
				  manifesting by words or conduct, bias or prejudice against parties, witnesses,
				  counsel, or others based upon race, sex, religion, national origin, disability,
				  age, sexual orientation, or socioeconomic status unless relevant to the
				  proceeding.
032.01
Exclusion
				from the Hearing Room.
The presiding hearing officer may exclude any
				person from a proceeding when that person is disrupting the
				proceeding.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 6 - APPEALS FROM THE COMMISSION › Section 442-6-001 - Appeals

Current through June 17, 2024
Appeals from Final Decisions of the Commission are governed
				  by statute and the rules of the reviewing courts. The statutory provisions
				  governing appeals from final decisions of the Commission are found at Neb. Rev.
				  Stat. §
									77-5019.
				  See, Chapter 5 for Motions to Reconsider.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 6 - APPEALS FROM THE COMMISSION › Section 442-6-002 - Exhibits for an Appeal All original exhibits will be forwarded to the Court of Appeals or Supreme Court

Current through June 17, 2024
Copies of all exhibits, other than tape recordings, shall be
				  retained by the Commission. The costs of preparing the official record shall
				  include any costs necessary to preserve copies of said exhibits. Should
				  original tape recordings be submitted to the appellate court, the costs of
				  preparing the official record shall include all costs necessary to reproduce
				  the tape recordings, in order to preserve those recordings in the records of
				  the Commission. Any copies of exhibits preserved by the Commission, including
				  tape recordings, shall bear copies of the original exhibit information,
				  including docket and page, exhibit number, date of hearing, and in addition
				  shall bear a legend indicating that the item is a copy of the
				  original.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 6 - APPEALS FROM THE COMMISSION › Section 442-6-003 - Transcription of Recording for Appeal All tape recorded proceedings shall be transcribed

Current through June 17, 2024
Costs of the transcription are a part of the cost of
				  preparing the official record unless and until otherwise ordered by a court of
				  competent jurisdiction.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 8 - PETITION FOR RULEMAKING › Section 442-8-001 - Rulemaking Petition

Current through June 17, 2024
001.01 Petition
Any person may petition the Commission, requesting the
				  promulgation, amendment, or repeal of a rule or regulation as it relates to the
				  powers and duties of the Commission.
001.02 Form
The petition shall:
001.02A Be addressed to the
				Commission;
001.02B Be clearly
				designated as a petition for a rules change;
001.02C Set forth the desired rule in its
				entirety, in cases of a proposed rule or an amendment to an existing rule;
				or
001.02D Be clearly designated as
				a petition for repeal of an existing rule and set forth the entire rule to be
				repealed or refer to it by title, chapter and number, under the Nebraska
				Administrative Code; and
001.02E
				Describe the reason for the rules change;
001.02F Include an address and telephone
				number where the petitioner can be reached during regular business hours;
				and
001.02G Be signed by:
001.02G1 The petitioner or his or her lawyer,
				in which case the lawyer shall also state his or her address, telephone number,
				facsimile transmission number, and Nebraska State Bar Association
				Number;
001.02G2 A duly authorized
				officer of the petitioner, if petitioner is a corporation or other legal
				entity.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 8 - PETITION FOR RULEMAKING › Section 442-8-002 - Petition Consideration and Disposition

Current through June 17, 2024
Within sixty (60) days after submission of a petition the
				  Commission shall:
002.01 Deny the
				petition in writing, stating its reasons therefor; or,
002.02 Initiate rulemaking or
				regulationmaking proceedings in accordance with the administrative procedures
				act, or
002.02 If otherwise lawful,
				adopt a rule or regulation.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-001 - Authority

Current through June 17, 2024
001.01 The
				Commission has the power to review and equalize assessments of property for
				taxation within the state, and shall have such other powers and perform such
				other duties as the Legislature may provide. Neb. Const. Article IV,
				§28.
001.02 The Commission
				shall annually equalize the assessed value, or special value, value of all real
				property as submitted by the county assessors on the abstracts of assessments
				and equalize the values of real property which is valued by the state. Neb.
				Rev. Stat. §
									77-5022
001.03 The Commission has the
				power to adjourn from time to time until the equalization process is complete.
				Neb. Rev. Stat. §
									77-5022
001.04 The Commission has the
				power to increase or decrease the value of a class or subclass of real property
				in any county or taxing authority or of real property valued by the state so
				that all classes or subclasses of real property in all counties fall within an
				acceptable range. Neb. Rev. Stat. §
									77-5023
001.05 Any increase or decrease
				shall cause the level of value determined by the Commission to be at the
				midpoint of the applicable acceptable range. Any decrease or increase to a
				subclass of property shall also cause the level of value determined by the
				Commission for the class from which the subclass is drawn to be within the
				applicable acceptable range. Neb. Rev. Stat. 77-5023
001.05A Whether or not the level of value
				determined by the Commission falls within an applicable acceptable range may be
				determined to a reasonable degree of certainty relying upon generally accepted
				mass appraisal techniques.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-003 - Applicable time frames

Current through June 17, 2024
003.01 Residential
The applicable time frame from which sales may be drawn to
				  develop statistical studies concerning the level of assessment and quality of
				  assessments is the two year period ending June 30 prior to January 1 of the
				  assessment year being reviewed.
003.02 Commercial, Agricultural land and
				Horticultural land and Other Real Property
The applicable time frame from which sales may be drawn to
				  develop statistical studies concerning the level of assessment and quality of
				  assessments is the three year period ending June 30 prior to January 1 of the
				  assessment year being reviewed.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-005 - Acceptable Ranges

Current through June 17, 2024
005.01 Median
The acceptable ranges for the median are:
005.01A For agricultural and horticultural
				land as defined in Neb. Rev. Stat. §
										77-1359,
				sixty-nine (69) to seventy-five (75) percent of actual value;
005.01B For lands defined in Neb. Rev. Stat.
				§
										77-1344
				receiving special valuation sixty-nine (69) to seventy-five (75) percent of
				special valuation as defined in Neb. Rev. Stat. §
										77-1343,
				and
005.01C For all other real
				property, ninety-two (92) to one hundred (100) percent of actual value. (See,
				Neb. Rev. Stat. §
										77-5023(2)
				 ).
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-006 - Rounding

Current through June 17, 2024
006.01 Application
Rounding will be used to determine whether or not an
				  indicator of central tendency is within or at the midpoint of a prescribed
				  range or a measure of the quality of assessment is within the prescribed range.
				  Rounding will not be used to determine the base for an adjustment proposed or
				  ordered by the Commission.
006.02 Rounding Method
Any number (X) greater or lessor than X.50 will be rounded to
				  the nearest whole number and X.50 will be rounded to the nearest even whole
				  number. Neb. Rev. Stat. §
										77-5023(1)
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-007 - Reports and Opinions of the Property Tax Administrator

Current through June 17, 2024
007.01 On or before
				nineteen days following the final filing due date for the abstract of
				assessment for real property pursuant to Neb Rev. Stat. §
									77-1514
				the Property Tax Administrator shall prepare statistical and narrative reports
				informing the Commission of the level of value and the quality of assessment of
				the classes and subclasses of real property in each county and a certification
				of his or her opinion regarding the level of value and quality of assessment in
				each county. Neb. Rev. Stat. §
									77-5027.
007.01A The Property Tax Administrator shall
				employ the methods specified in Neb. Rev. Stat.§
										77-112, the
				comprehensive assessment ratio study specified in Neb. Rev. Stat. §
										77-1327,
				an assessment/sales ratio study, other statistical studies, and studies of the
				assessment practices of a county. The Property Tax Administrator may employ
				sales of comparable real property in market areas similar to the county or area
				in question or from another county as indicators of the level of value and the
				quality of assessment in a county. The Property Tax Administrator may use any
				other relevant matter in providing information to the Commission.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-008 - Statistical Measures

Current through June 17, 2024
The Commission, in accordance with professionally accepted
				  mass appraisal methods, may use various statistical measures, studies,
				  practices and definitions in the evaluation of the level and quality of
				  assessments in a county or taxing authority.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-009 - Commission Annual Equalization Review

Current through June 17, 2024
009.01 The
				Commission shall meet annually for the purpose of reviewing and equalizing
				assessments of property for taxation within the state.
009.02 Action by Motion
The Commission may take action on any question upon motion by
				  any Commissioner, second and roll call vote.
009.03 Counties Not Deemed Overvalued or
				Undervalued
The Commission may adopt a motion to issue Findings and
				  Orders to take no action for any county.
009.04 Orders to Show Cause and Notice of
				Hearing
009.04A Order to Show Cause If the
				Commission determines that the level of assessment of a class or subclass of
				real property within a county may not satisfy the requirements of law, the
				Commission shall issue an Order to Show Cause and Notice of Hearing to the
				County and shall set a date for hearing at least five (5) days following the
				mailing of the Order to Show Cause and Notice of Hearing.
009.04B Notice of Hearing on Order to Show
				Cause. The Order to Show Cause and Notice of Hearing shall be sent by certified
				mail, postage prepaid (a return receipt may also be requested) to the county
				clerk, county assessor, chairperson of the county board, and the county
				attorney. The Order to Show Cause and Notice of Hearing shall also be provided
				to the Property Tax Administrator by delivery of a copy of the Order to the
				offices of the Property Tax Administrator or through the United States Postal
				Service by certified mail, a return receipt may be requested.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-011 - Notice of Annual Equalization Meeting and Agenda and Waiver of Notice

Current through June 17, 2024
The Commission, when conducting hearings or proceedings
				  pursuant to Neb. Rev. Stat. §§
									77-1504.01,
				  77-5024.01, and
				  77-5026,
				  shall issue notice of hearings or proceedings as follows:
011.01 The Commission shall give notice of
				the time and place of the first meeting held pursuant to Neb. Rev. Stat.
				§§
									77-1504.01,
				77-5024.01, and
				77-5026
				by publication in a newspaper of general circulation in the State of Nebraska.
				Such notice shall contain a statement that the agenda shall be readily
				available for public inspection at the principal office of the Commission
				during normal business hours. The agenda shall be continually revised to remain
				current. The Commission may thereafter modify the agenda and need only provide
				notice of the meeting to the affected counties in the manner provided for in
				Neb. Rev. Stat. §§
									77-1504.01,
				77-5024.01, and
				77-5026.
				The Commission shall publish in its notice a list of those counties certified
				under Neb. Rev. Stat. §
									77-5027
				as having assessments which may fail to satisfy the requirements of law. The
				legal notice shall be issued in such a manner which assures publication at
				least three (3) calendar days prior to the first meeting of the
				Commission.
011.03 Agenda The
				Commission shall, not less than three (3) business days prior to the first
				hearing or proceedings pursuant to Neb. Rev. Stat. §§
									77-1504.01,
				or
				77-5026,
				cause a copy of the notice and an unofficial agenda to be placed on the
				Commission's website (www.terc.ne.gov). The agenda posted on the Commission's
				web site is not the official agenda of the Commission. The official agenda of
				the Commission is kept at its principal office and is available during normal
				business hours.
011.14 Waiver of
				Notice
A legal representative of a County may waive notice of
				  hearing on any proposed order. Neb. Rev. Stat. §
										77-5026.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-012 - Conduct of Hearings

Current through June 17, 2024
012.01 Evidence At
				a hearing, the Commission may receive testimony under oath from any interested
				person.
012.02 Video conference
Hearings held pursuant to Neb. Rev. Stat. §
										77-5022
				  may be held by means of video conference. A person shall be present at each
				  video conference site to take custody of any exhibits which were not provided
				  to the Commission at the hearing site of the presiding hearing officer, keep a
				  record of persons who appear at the hearing, and otherwise assist the presiding
				  hearing officer with conduct of the hearing.
012.02 Exclusion from Hearing
The presiding hearing officer may exclude any person from the
				  hearing room when that person is disrupting the hearing.
012.03 Representation
The following representation requirements apply in a hearing
				  or portion of a hearing held as a part of the Commission's annual equalization
				  proceedings
012.03A County. In a
				hearing before the Commission the interest of the County may be represented by:
012.03A1 A member of the county board of
				equalization; or
012.03A2 The
				county clerk or current deputy clerk, who serves as secretary to the county
				board of equalization (pursuant to Neb. Rev. Stat. §
											77-1501
				); or,
012.03A3 The county
				assessor, or current deputy county assessor, holding office at the time of the
				hearing; or,
012.03A4 The county
				attorney, or his or her deputy, (pursuant to Neb.Rev. Stat. §
											23-1201(2)
				 ); or,
012.03A5 Legal counsel for the county board
				of equalization or any other party.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 9 - EQUALIZATION DUTIES › Section 442-9-013 - Appeals

Current through June 17, 2024
Any party aggrieved by a final decision of the Commission is
				  entitled to judicial review in the Court of Appeals in accordance with Neb.
				  Rev. Stat. §
									77-5019.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 10 - INVALIDATION OR SUSPENSION OF ASSESSORS CERTIFICATE › Section 442-10-001 - Authority

Current through June 17, 2024
The Commission has the power to invalidate or suspend the
				  certificate issued pursuant to section
				  77-422
				  of any county assessor or deputy assessor who willfully fails or refuses to
				  comply with any order of the Commission. Neb. Rev. Stat. §
									77-5020.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 10 - INVALIDATION OR SUSPENSION OF ASSESSORS CERTIFICATE › Section 442-10-002 - Definitions

Current through June 17, 2024
The following definitions apply whenever the defined term is
				  used in this chapter unless the context of a term's use requires use of a
				  different definition.
002.01 Assessor
Assessor includes an elected or appointed county assessor or
				  a county clerk who is an ex officio county assessor. In counties in which the
				  state has assumed the assessment function the Property Tax Administrator or his
				  or her designee performs the duties of the county assessor. Neb. Rev. Stat.
				  §
										77-115.
002.02 Commission
The Nebraska Tax Equalization and Review
				  Commission.
002.03 Comply
To complete, accomplish, perform what is due, or to obey.
Webster's Third New International Dictionary
, Merriam-Webster,
				  Inc., (2002).
002.04 Fail
"To 'fail' means to leave unperformed; to omit; to neglect,
				  Bouv. Law Dict.;
Widemann Co. v. Digges
, 21 Cal. App. 342, 131
				  P. 882. To fail in the performance of some duty, which failure shall impose a
				  penalty or liability, necessarily implies a prior act or condition by which the
				  one failing shall have become aware of the duty."
Buffalo County v.
				  Phelps County,
129 Neb 268, 261 N.W. 360 (1935).
002.07 Order
A command, direction, or instruction.
Black's Law
				  Dictionary
,Sixth Edition, West Publishing, (1990).
002.11 Refuse
"To show or express a positive unwillingness to do or comply
				  with (as something asked, demanded, expected)--used with a following infinitive
				  (refused to answer the question)." Webster's Third New International
				  Dictionary, Unabridged 1910 (1981). "To refuse," by definition, requires that a
				  person understand what is being asked of him and then in some way manifest
				  nonacceptance, nonconsent, or unwillingness."
State v. Medina
,
				  227 Neb 736, 419 N.W.2d 864 (1988).
002.13 Willfully
Intentionally, with knowledge that the act was a violation of
				  the Commission's order.
Douglas Cty v. Kowal
270 Neb. 982, 708
				  N.W.2d 668, (2006).