Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 2 - DEFINITIONS › Section 442-2-001 - Definitions

Current through June 17, 2024
The following definitions apply whenever the defined terms
				  are used in the Rules and Regulations of the Commission unless the context of a
				  term's use requires a different definition.
001.01 Agency
Agency means the Tax Equalization and Review Commission, or
				  when authorized, the chairperson of the Commission, acting on behalf of the
				  Commission.
001.02 Appeal
An appeal is a request, submitted on the Commission's Appeal
				  Form, that the Commission reverse or modify, in whole or in part, a decision,
				  order, determination, or action the Commission is authorized to
				  review.
001.03 Appeal Form
An "Appeal Form" is the form which must be used to file an
				  appeal with the Commission.
001.04 Arbitrary
A decision is "arbitrary" when it is made in disregard of the
				  facts and circumstances and without some basis which could lead a reasonable
				  person to the same conclusion.
Phelps Cty. Bd. of Equal. v.
				  Graf
, 258 Neb. 810, 606 N.W.2d 736, (2000).
001.05 Attorney
See "Legal Counsel."
001.06 Cancellation Mark
See "Postmark."
001.07 Case File
The "Case File" is a file folder bearing the names of the
				  parties and a unique identifying number which contains the documents maintained
				  by the Commission regarding an appeal/petition/proceeding.
001.08 Certificate of Service
"Certificate of Service" means a written statement, appended
				  to the end of any motion, request, answer or other pleading, which certifies
				  that the party filing the pleading has served a copy of the pleading on all
				  other parties to the action. A sample "Certificate of Service" is set forth
				  below:
CERTIFICATE OF SERVICE
The foregoing
(Insert name of
				  document)
was served upon
(Insert Name of Party) ,
a party
				  herein/attorney for a party
herein, by mailing a copy to him/her at
				  _______________
by personal delivery on _________ __________
by fax on ________________ followed by mailing to him/her
				  at
_____________________ on ____________ .
______________ /s/ _______________
Name or,
Attorney's Name and Bar Association Number
001.09 Chairperson
A Commissioner designated Chairperson as set forth in Chapter
				  3 of these Rules.
001.10
				Commission
Commission means the Tax Equalization and Review Commission,
				  or when authorized, the chairperson of the Commission, acting on behalf of the
				  Commission.
001.11
				Commissioner
Commissioner means a member of the
				  Commission.
001.12
				Conclusions of Law
"Conclusions of Law" means an inference on a question of law
				  made as a result of a factual showing, no further evidence being required; a
				  legal inference,
Black's Law Dictionary,
Seventh Addition, West
				  Publishing, pg 284 (1999).
001.13 Confession of Judgment
"Confession of Judgment" is a statement, whether written or
				  oral, made by an appellee/respondent, whereby the appellee/respondent agrees
				  that judgment should be entered in favor of appellant/petitioner as to all or
				  part of an action.
001.14
				Conflict of Interest
"Conflict of Interest" means a material difference between
				  public interest and the private pecuniary interest of a hearing officer. A
				  conflict of interest arises whenever:
001.14A A Commissioner, Special Master, or
				Referee individually or as a fiduciary, or the Commissioner's, Special
				Master's, or Referee's spouse, parent or child, wherever residing, or any other
				member of the Commissioner's, Special Master's, or Referee's family residing in
				the Commissioner's, Special Master's or Referee's household has an economic
				interest in the subject matter in controversy or is a party to the proceeding
				or has any other interest that could be affected substantially by the
				proceeding; or,
001.14B A
				Commissioner's, Special Master's or Referee's spouse, or person within the
				fourth degree of relationship to either of them, or the spouse of such person:
001.14B1 is a party to the proceeding, or an
				officer, director, manager, partner, employee, or trustee of a party;
001.14B2 is acting as legal counsel in the
				proceeding.
EXPLANATORY STATEMENT
The Rules of Professional Conduct as promulgated by the
				  Nebraska Supreme Court establish ethical standards which require legal counsel
				  to disqualify himself or herself under certain circumstances.