reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - STATE PATROL › Title 272 - NEBRASKA STATE PATROL › Chapter 24 - NEBRASKA STATE PATROL DRUG CNTROL AND EDUCATION CASH FUNDS › Section 272-24-005 - LEGISLATIVE OVERSIGHT

Current through June 17, 2024
005.01 The Nebraska
				State Patrol will prepare and deliver to the Clerk of the Legislature at the
				commencement of each succeeding session a detailed report which will contain,
				but not be limited to:
005.01A Current total
				in the cash fund;
005.01B Total
				amount of expenditures;
005.01C
				Purpose of the expenditures, to include
005.01C(1) Salaries and expenses of all
				agents and informants;
005.01C(2)
				Front money for drug purposes;
005.01C(3) Names of drugs & quantity of
				purchases;
005.01C(4) Amount of
				front money recovered; and
005.01C(5) Drug education
				activities.
005.01D Total
				number of informants on the payroll who have received funds in the previous
				year;
005.01E Amounts delivered to
				patrol supervisors for distribution to agents and informants and the method for
				accounting such transactions and the results procured through such
				transactions; and
005.01F A
				description of the drug education activities conducted since the date of the
				previous report.
Nebraska Administrative Code › Topic - STATE PATROL › Title 272 - NEBRASKA STATE PATROL › Chapter 25 - RULES AND REGULATIONS GOVERNING SECURITY AT STATE CAPITOL BUILDING LINCOLN, NEBRASKA › Section 272-25-001 - AUTHORITY

Current through June 17, 2024
The authority of the Nebraska State Patrol to promulgate and
				  enforce these rules may be found in Neb. Rev. Stat. §
									81-2003.
Nebraska Administrative Code › Topic - STATE PATROL › Title 272 - NEBRASKA STATE PATROL › Chapter 25 - RULES AND REGULATIONS GOVERNING SECURITY AT STATE CAPITOL BUILDING LINCOLN, NEBRASKA › Section 272-25-002 - DEFINITIONS

Current through June 17, 2024
002.01
CAPITOL
				BUILDING
means the Nebraska State Capitol.
002.02
CAPITOL
				COMMISSION
means the Nebraska Capitol Commission.
002.03
CAPITOL
				PROPERTY
includes all property within the street curb
				circumscribing the State Capitol, K Street south curb-line, 16th Street west
				curb-line, H Street north curb-line and 14th Street east curb-line, except
				perimeter public sidewalks.
002.04
PUBLIC SPACE
includes areas of the
				Capitol Property which are generally open to the public. Public spaces include,
				but are not limited to, restrooms, corridors, stairways, tower elevators, the
				Capitol Dining Room, Rotundas, second floor Vestibule, Foyer, East and West
				Chambers and Lounges, Supreme Court and Court of Appeals Courtrooms, Law
				Library, Third Floor at the Rotunda, Fourteenth Floor Memorial Hall and
				exterior gallery observation decks, exterior face of the building, exterior
				promenade deck, all entrances, walks, and plazas, and the Capitol Grounds and
				Courtyards. There are spaces within the Capitol Property which are not
				considered public spaces, (i.e., private offices, controlled access corridors
				and floors, and other controlled access spaces.)
002.05
PUBLIC
				HOURS
The Nebraska State Capitol is open to the public
				Monday through Friday from 8:00 a.m. to 5:00 p.m., Saturdays and Holidays
				falling on weekdays from 10:00 a.m. to 5:00 p.m., and on Sundays from 1:00 p.m.
				to 5 p.m. The Capitol is closed Thanksgiving Day and the Friday after,
				Christmas Day, and New Year's Day. The Capitol Grounds and Promenade Deck are
				open from Sunrise to Sunset (unless closed). Events with prior approval are
				allowed on the North Plaza and West Plaza from 6:30 a.m. to 10:30
				p.m.
Nebraska Administrative Code › Topic - STATE PATROL › Title 272 - NEBRASKA STATE PATROL › Chapter 25 - RULES AND REGULATIONS GOVERNING SECURITY AT STATE CAPITOL BUILDING LINCOLN, NEBRASKA › Section 272-25-003 - PROHIBITIONS AND ORDERS ON CAPITOL PROPERTY

Current through June 17, 2024
003.01
- ANIMALS -
No pets, livestock, or
				animals of any kind shah be allowed on Capitol Property except for service
				animals, as defined by the Americans with Disabilities Act (ADA) and
				accompanying guidance, and animals used by law enforcement personnel or
				emergency responders in their official capacities.
003.02
- ALCOHOL
				-
Drinking of alcoholic beverages on Capitol Property is
				prohibited, unless specifically authorised by the Capitol Commission and the
				Nebraska Liquor Control Commission.
003.03
- SLEEPING
				-
No overnight camping or sleeping in public areas on
				Capitol Property.
003.04
- LAWN AND SHRUBBERY
-
Any damage to the
				lawn area or shrubbery or other plantings is prohibited.
003.05
- SIGNS
				-
Carrying, transporting, or using signs, posters, placards
				or banners exceeding eleven inches (11") by seventeen inches (17") in size
				inside the Capitol Building is prohibited.
a.
				All signs shall only be handheld on Capitol Property. No handles, sticks,
				supports, poles, posts, or other items used to hold up signs will be allowed on
				Capitol Property.
b. Except as
				otherwise allowed by the Capitol Commission, signs, posters, placards or
				banners shall not obstruct the freedom of passage on or through Capitol
				Property.
c. Signs shall not be
				driven or staked into the ground nor attached to nor supported by any tree,
				monument, statue, etc. on Capitol Property.
d. AH signs left unaccompanied or not in
				actual physical control shall be considered abandoned property and may be
				disposed.
Nothing in these rules is meant to prohibit the use of signs
				  as approved by the Office of the Capitol Commission or signs posted by state
				  employees on or around the doors of their respective offices when necessary for
				  official business.
Signs are not permitted in the Courtrooms, including the
				  Nebraska Supreme Court and the Nebraska Court of Appeals, the East and West
				  Legislative Chambers, and the Governor's Suite.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 1 - ENABLING AUTHORITY › Section 442-1-001 - General Provisions

Current through June 17, 2024
001.01
				Constitutional Authority
The Tax Equalization and Review Commission has the power to
				  review and equalize assessments of property for taxation within the state and
				  has such other powers and performs such other duties as the Legislature may
				  provide. Neb. Const. Art. IV, §28.
001.02 Enabling Legislation
The Tax Equalization and Review Commission may adopt and
				  promulgate rules and regulations to carry out its constitutional or statutory
				  purposes, powers, or authority. The Commission may adopt and promulgate rules
				  and regulations necessary to regulate persons and proceedings within the
				  commission's jurisdiction and authority. Furthermore the Commission may adopt
				  and promulgate necessary rules for discovery which are consistent with the
				  Rules Adopted by the Supreme Court. Neb. Rev. Stat. §§
										25-1273.01,
				  77-5016,
				  and
				  77-5021.
001.03 Accessibility to Rules and Regulations
The Commission shall cause its rules and regulations to be
				  published in such manner as the agency shall determine to bring, as far as
				  practicable, the existence and scope of the rules and regulations to the
				  attention of all persons affected thereby. Neb. Rev. Stat. §
										84-903.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 1 - ENABLING AUTHORITY › Section 442-1-002 - Limitations on Regulation Making Authority

Current through June 17, 2024
002.01 "The duties
				of the Attorney General shall be . . . To prepare and promulgate model rules of
				procedure appropriate for use by as many agencies as possible." Neb. Rev. Stat.
				§
									84-205(11).
002.02 "In addition to other requirements
				imposed by law:
(1) Each agency shall adopt
				rules and regulations governing the formal and informal procedures prescribed
				or authorized by the Administrative Procedure Act. Such rules and regulations
				shall include rules of practice before the agency together with the forms and
				instructions, and,
(2) To assist
				interested persons dealing with it, each agency shall so far as deemed
				practicable supplement its rules and regulations with descriptive statements of
				its procedures." Neb. Rev. Stat. §
										84-909.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 1 - ENABLING AUTHORITY › Section 442-1-003 - Severability Clause

Current through June 17, 2024
If any clause, paragraph, subsection, section, or Chapter of
				  these Rules and Regulations shall be held invalid, it shall be conclusively
				  presumed that the Tax Equalization and Review Commission would have enacted the
				  remainder of these regulations not directly related to such clause, paragraph,
				  subsection, section or Chapter.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 1 - ENABLING AUTHORITY › Section 442-1-004 - Construction

Current through June 17, 2024
Unless a construction under this rule would be inconsistent
				  with a manifest intent to the contrary these rules shall be construed in
				  accordance with the following.
004.01
				The present tense of any verb includes the future, when applicable
004.02 Gender when referring to either
				masculine or feminine includes the other and neuter.
004.03 Singular words may extend and be
				applied to several persons or things as well as one person or thing.
004.04 Plural words may extend and be applied
				to one person or thing as well as several persons or things.
004.05 This rule and it's sections are not
				exclusive and the application of other rules or aids to construction are
				anticipated and may be required.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-001 - Limitation of Authority

Current through June 17, 2024
The Commission's authority to act is limited by statute as
				  follows:
001.01 The Commission has no
				authority to affect lawful levies
County boards, city councils, school boards, and all other
				  bodies legally authorized to make levies are free to make the rate of levy for
				  their respective political subdivisions or municipalities at any amount not
				  prohibited by the Constitution of Nebraska or the laws of the State. Neb. Rev.
				  Stat. §
										77-5010.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-003 - Designation of Chairperson and Vice-Chairperson

Current through June 17, 2024
The Chairperson and Vice- Chairperson of the Commission must
				  each be an attorney admitted to practice before the Nebraska Supreme Court.
				  Neb. Rev. Stat.
				  77-5003(3).
003.01 Each Chairperson and Vice-Chairperson
				serves a term of two years on a rotating basis. Neb. Rev. Stat.
				77-5003(3).
003.02 The term of office for each
				Chairperson and Vice-Chairperson commences January 1 of each even numbered year
				and expires on December 31 of each odd numbered year or upon: written
				resignation submitted by the Chairperson or Vice-Chairperson; written notice
				from a physician for the Chairperson or Vice-Chairperson stating that the
				Chairperson or Vice-Chairperson is incapable of performing the duties of Chair
				or Vice-Chairperson, and that such incapacity will continue through the
				duration of the Chairperson or Vice-Chairperson's term of office as Chairperson
				or Vice-Chairperson; death of the Chairperson or Vice-Chairperson; expiration
				of the Chairperson or Vice Chairperson's term of office as a Commissioner. Neb.
				Rev. Stat.
				77-5003(3).
003.03 In the event only one Commissioner is
				eligible to serve as Chairperson that member is designated Chairperson on
				expiration of the prior Chairperson's term.
003.04 In the event only one Commissioner is
				eligible to serve as Vice-Chairperson that member is designated
				Vice-Chairperson on expiration of the prior Vice-Chairperson's term.
003.05 In the event no Commissioner is
				eligible to serve as Chairperson that office shall remain vacant until an
				eligible person is appointed by the Governor.
003.06 In the event no Commissioner is
				eligible to serve as Vice-Chairperson that office shall remain vacant until an
				eligible person is appointed by the Governor.
003.07 In the event more than one
				Commissioner is eligible to serve as Chairperson or Vice-Chairperson an
				election by secret ballot shall be conducted.
003.08 A Chairperson or Vice-Chairperson may
				resign his or her office as Chairperson or Vice-Chairperson without resigning
				from the Commission and may continue to serve as a Commissioner.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-004 - Locations Where Hearings May Be Held

Current through June 17, 2024
The Commission may hold hearings at such places within the
				  State of Nebraska as the Chairperson may from time to time
				  determine.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-005 - Authority of Commissioners to Act Jointly or Severally

Current through June 17, 2024
005.01 Any
				investigation, inquiry, or hearing held or undertaken by the Commission may be
				held or undertaken by or before a panel of Commissioners with the approval of
				the Commission. Neb. Rev. Stat. §
									77-5005(3).
005.02 The Chairperson, or in the absence of
				the Chairperson the Vice-Chairperson, may issue any procedural order, and that
				order is deemed to be the order of the Commission.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-006 - Orders Authorized

Current through June 17, 2024
006.01 In resolving
				an appeal or petition, the Commission may make such orders as are appropriate
				for resolving the appeal or petition but the relief granted shall not be
				excessive compared to the problems addressed. Neb. Rev. Stat. §
									77-5017(1).
006.02 The Commission may make prospective
				orders requiring changes in assessment practices which will improve assessment
				practices or affect the general level of assessment or the measures of central
				tendency in a positive way. Neb. Rev. Stat. §
									77-5017(1).
006.03 If no other relief is adequate to
				resolve disputes, the Commission may order a reappraisal of property within a
				county, an area within a county, or classes or subclasses of property within a
				county. Neb. Rev. Stat. §
									77-5017(1).
006.04 The Commission may issue decisions and
				orders which are supported by the evidence and appropriate for resolving the
				matters in dispute. Neb. Rev. Stat. §
									77-5018.
006.05 Every decision and order adverse to a
				party to the proceeding, rendered by the Commission in a case appealed to the
				Commission, shall be in writing or stated in the record and shall be
				accompanied by Findings of Fact and Conclusions of Law. Neb. Rev. Stat. §
									77-5018.
006.06 A copy of the decision and/or order
				shall be delivered to each party or his or her lawyer of record. Neb. Rev.
				Stat. §
									77-5018.
006.07 Within seven days of issuing a
				decision and order, the Commission shall electronically publish such decision
				and order on a web site maintained by the Commission that is accessible to the
				general public. The full text of final decisions and orders entered after a
				hearing by the Commission or a panel of commissioners shall be published on the
				web site. Final decisions and orders that are entered (a) on a dismissal by the
				appellant or petitioner, (b) on a default order when the appellant or
				petitioner failed to appear, or (c) by agreement of the parties may be
				published in a summary manner identifying the parties, the case number, and the
				basis for the final decision and order
.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-007 - Special Orders

Current through June 17, 2024
007.01 Writs of
				Mandamus
The Commission may issue writs of mandamus compelling
				  compliance with its orders. Neb. Rev. Stat. §
										77-5008.
007.02 No writ of mandamus shall be issued
				unless an Order for Hearing and Notice of Hearing has been issued and an
				opportunity to be heard has been afforded to any party who prospectively may be
				directly affected by the proposed writ.
007.03 The Commission may, by writ of
				mandamus, compel the Tax Commissioner to enforce its orders, and may charge the
				party which has not complied with the Commission's orders with costs borne by
				the Tax Commissioner or by the Property Tax Administrator prior to July 1.
				2007. Neb. Rev. Stat. §
									77-5008.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-008 - Special Master

Current through June 17, 2024
008.01 A "Special
				Master" may hold informal hearing(s) on behalf of the Commission. At the
				conclusion of the hearing(s), the Special Master shall submit recommended
				Findings of Fact to the Commission. The duties of a Special Master shall not
				include the determination of Conclusions of Law or the final determination of
				any case or controversy. Neb. Rev. Stat. §
									77-5009.
008.01A The recommended Findings of Fact of
				the Special Master shall be provided to the parties in writing.
008.01B The parties may, with the consent of
				the Commission, be afforded an opportunity to be heard before the Commission
				regarding the recommended Findings of Fact of the Special Master. The
				Commission may, with or without holding a hearing, adopt the recommended
				Findings of Fact in whole or in part. The Commission, in the alternative, may
				reject the Special Master's recommended Findings of Fact, and hold further
				hearings or request further evidence, as the Commission may
				determine.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 3 - AUTHORITY AND DUTIES › Section 442-3-009 - Referee

Current through June 17, 2024
009.01 For the
				purposes of mediating valuation disputes between the county and the owner of a
				property the Commission may appoint or contract with a "Referee" to meet with
				the parties and facilitate agreement on facts and issues prior to the hearing
				on the appeal. Neb. Rev. Stat. §
									77-5009.
009.02 Referee Conference
A Referee shall meet with the parties to facilitate agreement
				  on facts and issues within 60 days of his or her appointment.
009.03 Referee Reports
A Referee shall, at the conclusion of the Referee Conference,
				  prepare a written report to be submitted to the Commission. This Referee's
				  report shall be signed by the Referee and each of the parties and shall specify
				  the following:
009.03A That the
				parties resolved their differences. If the parties resolve their differences at
				the Referee Conference the Referee Report shall contain a recitation of the
				agreed upon facts, issues and valuation for the appealed property as determined
				by the parties to the appeal; or
009.03B That the parties have failed to
				resolve their differences. If the parties have failed to resolve their
				differences the Referee Report shall identify:
009.03B1 The unresolved factual matters and
				issues to be submitted to the Commission for its determination.
009.03B2 All of the facts and issues which
				have been agreed to by the parties and are not, or are no longer, in
				dispute.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-001 - Pleadings

Current through June 17, 2024
001.01 Oath or
				Affirmation on all Appeals or Petitions
Each appeal or petition filed with the Commission shall be
				  deemed to include an oath, affirmation, or statement to the effect that its
				  representations are true and correct to the best of the knowledge and belief of
				  the person signing the appeal or petition.
001.02 Form and Content of Pleadings Other
				Than the Commission's Appeal Form
001.02A A
				pleading shall contain a heading specifying the name of the Commission, the
				names of the parties, their roles in the appeal, the case number, if assigned,
				and the title or nature of the pleading.
001.02B The pleading shall state material
				factual allegations and the action the Commission is requested to
				take.
001.02C The pleading shall
				contain the name and address of the party on whose behalf the pleading is
				filed.
001.02D If the pleading is
				filed by legal counsel, the pleading shall contain the name, address, telephone
				number, and Nebraska State Bar Association Number of legal counsel in good
				standing, licenced to practice in the State of Nebraska and the name, address
				and telephone number of any other legal counsel associated with them for the
				proceeding.
001.02E All pleadings
				shall be filed on white, letter sized (i.e., 8 ½ x 11 inches) paper, and
				shall be legibly typewritten, photostatically reproducible, printed or
				handwritten. If handwritten, a pleading must be written in blue or black ink.
				(See, Chapter 2, section 001.40 of these rules for the definition of a
				pleading.)
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-002 - Authority of the Chairperson and Vice-Chairperson

Current through June 17, 2024
The Chairperson may:
002.01 Call regular or special meetings of
				the Commission at such times as its business may require. Neb. Rev. Stat.
				§
									77-5011
002.02 Administer oaths and
				affirmations and perform all other procedural duties in the name of the
				Commission.
002.03 Attest all
				orders, certificates, and process with the official seal of the
				Commission.
002.04 Sign and issue,
				Notices in Lieu of Summons, Notices of Hearings, Orders for Hearing, Orders to
				Show Cause, Notices of Show Cause Hearings, Consolidation Orders, Orders
				Allowing Withdrawal of Counsel, Orders granting leave to to Confess Judgment,
				Certificates, Subpoenas, Orders dismissing an appeal/petition at the request of
				the appellant/petitioner, together with other procedural orders, notices, or
				processes. Substantive orders may only be entered by a quorum unless otherwise
				provided for in these rules .
002.05 Determine the Commission's hearing
				schedule.
002.06 Adopt an appeal
				form for use by all persons filing appeals.
002.07 Execute contracts on behalf of the
				Commission
002.08 Perform all
				functions and make all determinations required or allowed by the Nebraska
				Information System.
002.09
				Supervise the day to day operations of the Commission and its staff.
002.10 Submit the Commission's biennial
				budget and any subsequent requests for modification.
002.11 Delegate any responsibility as he or
				she may determine.
002.12 Order
				that a proceeding be conducted by a panel of Commissioners and designate
				members of the panel.
002.13 Order
				that a proceeding be conducted by a single Commissioner if authorized by
				law.
002.14 Designate a primary
				presiding hearing officer for a proceeding and an alternate.
002.15 Adopt a fee schedule for copying in
				any format and for other services, but not including the filing fee prescribed
				by statute .
002.16 Consolidate
				appeals for hearing.
002.17
				Consolidate appeals for refund of the filing fee.
002.18 Give and publish notice of any
				proceeding of the Commission.
002.19 Vice Chairperson
The Vice Chairperson may discharge any responsibility of the
				  Chairperson in his or her absence or inability to act.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-003 - Offers to Confess Judgment

Current through June 17, 2024
003.01 Confessions
A County Board of Equalization, with the consent of the
				  Commission, may offer to confess judgment for part of the value claimed or part
				  of the causes involved in the action. Neb. Rev. Stat. 77-1510.01
003.01A If (1) the appellant is present and
				refuses to accept such confession of judgment in full satisfaction of his or
				her demands against the board in such action or the appellant fails to attend
				having had reasonable notice that the offer would be made, its amount, and the
				time of making it, and (2) at the hearing the appellant does not recover more
				than was offered to be confessed, the appellant shall pay all the costs and
				fees the board incurred after making the offer. Neb. Rev. Stat. §
										77-1510.01.
				See, Chapter 3 section 004.03 Determination of Costs Procedure Ch.
003.01B Refusal to Grant Motion for
				Permission to Offer to Confess Judgment. The Commission may not grant a motion
				for permission to make an offer to confess judgment affecting taxable or
				equalized taxable value of a parcel prior to a hearing on the merits, unless
				the motion is supported by an affidavit issued by or on behalf of the County
				Assessor attesting that the offer to be made represents taxable or equalized
				taxable value of the parcel.
003.01C Nothing in this rule shall prevent
				any other appellee/respondent other than a County Board of Equalization from
				offering to confess judgment at any time.
003.01D An offer to confess judgment shall
				not be deemed to be an admission of the cause of action or relief to which the
				appellant/petitioner is seeking, and the offer shall not be given in evidence
				at the hearing.
003.01E An offer to
				confess judgment made prior to a hearing before the Commission must be made by
				a pleading.
003.01F Acceptance of
				an offer to confess judgment prior to a hearing before the Commission must be
				made by a pleading.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-004 - Cost

Current through June 17, 2024
004.01 Mandatory
				Award of Costs
004.01A Refusal to accept a
				confession of judgment made by a County Board of Equalization. If a recovery
				greater than the offer is not obtained after hearing on the appeal an award of
				costs to the County will result. A Motion for Costs is not necessary for costs
				to be assessed under Neb. Rev. Stat. §
										77-1510.01
				(See Chapter 4, § 004.02 of these rules for allowable costs.)
004.01B Court reporter for a formal hearing.
				Fees and costs of a court reporter in a formal proceeding shall be paid by the
				party or parties against whom a final decision is rendered, other costs shall
				be allocated as the Commission may determine. Neb. Rev. Stat. §
										77-5016(1).
004.01B1 The party requesting a formal
				hearing is liable for payment of court reporter appearance fees pending a final
				decision. Neb. Rev. Stat. §
											77-5016(1).
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-004 - Order Awarding Costs and Fees

Current through June 17, 2024
The Commission may, after receiving the Bill of Costs, and
				  any objection thereto, award costs and fees as part of the final decision in
				  the proceeding.
004.05 Payment of Costs
				and Fees
Payment of costs and fees ordered by the Commission shall be
				  submitted and made payable to the Tax Equalization and Review Commission,
				  unless the Commission orders otherwise.
004.06 Discovery
Costs may be awarded pursuant to Chapter 12 of these
				  Rules.
004.07 Enforcement
An order awarding costs may be enforced in the District
				  Courts. Neb. Rev. Stat. §
										77-5011.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-005 - Stipulations

Current through June 17, 2024
Parties to any proceeding before the Commission may agree
				  upon any fact or issue involved in the controversy, either by written
				  stipulation entered into the record as an exhibit, or by oral agreement stated
				  on the record. The Commission is not bound by a stipulation. See, Ireland v.
				  Stalbaum, 162 Neb. 630, 77 N.W.2d 155, (1956).
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-006 - Decision and Order

Current through June 17, 2024
006.01 A copy of
				any decision and order of the Commission shall be served on all parties of
				record either in person or by regular United States mail, postage prepaid. The
				Chairperson may also cause any decision and order to be served on the parties
				by certified mail, and may request a return receipt on the certified
				mail.
006.02 Within seven days of
				issuing a decision and order, the Commission shall electronically publish such
				decision and order on a web site maintained by the Commission that is
				accessible to the general public. The full text of final decisions and orders
				entered after a hearing by the Commission or a panel of commissioners shall be
				published on the web site. Final decisions and orders that are entered (a) on a
				dismissal by the appellant or petitioner, (b) on a default order when the
				appellant or petitioner failed to appear, or (c) by agreement of the parties
				may be published in a summary manner identifying the parties, the case number,
				and the basis for the final decision and order.
006.03 A copy of the decision and order shall
				be certified to the county treasurer and to the officer charged with preparing
				the tax list, when such decision and order becomes final, and such officers
				shall correct their records accordingly. Neb. Rev. Stat. §
									77-5018.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-007 - Cross-Appeals

Current through June 17, 2024
If an appeal of a decision, action, order or determination
				  has been perfected to the Commission, any subsequent appeal of that decision,
				  action, order or determination by another party will be deemed a cross appeal.
				  An appeal deemed to be a cross-appeal is subject to all of the provisions of
				  these rules pertaining to an appeal and must be perfected in accordance with
				  these rules and Neb. Rev. Stat. §
									77-5013.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-008 - Disqualification of Hearing Officer

Current through June 17, 2024
008.01 Any party
				may, by motion filed with the Commission, request the disqualification of any
				presiding hearing officer, hearing officer, special master, or
				referee.
008.02 Unless the
				presiding hearing officer, hearing officer, special master, or referee
				voluntarily disqualifies himself or herself, a hearing shall be held on the
				motion.
008.03 Disqualification
				shall only be ordered where there is an actual conflict of interest (as that
				term is defined in these Rules) on the part of the presiding hearing officer,
				hearing officer, special master, or referee, or when the moving party
				demonstrates by clear and convincing evidence that a reasonable person who knew
				the circumstances of the case would question the presiding hearing officer,
				hearing officer, special master or referee's impartiality under an objective
				standard of reasonableness. State v. Pattno, 254 Neb. 733, 579 N. W. 2d 503
				(1998).
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-011 - Ex Parte Communication Prohibited

Current through June 17, 2024
In all contested cases before the Commission the following
				  shall apply to ex parte communication:
011.01 No party to a contested case or other
				person outside the Commission having an interest in the contested case shall
				make or knowingly cause to be made any ex parte communication to a
				Commissioner, Special Master, Referee, or Commission employee who is or may
				reasonably be expected to be involved in the decision making process of the
				contested case.
011.02 No
				Commissioner, Special Master, Referee, or Commission employee who is or may
				reasonably be expected to be involved in the decision making process of a
				contested case shall make or knowingly cause to be made an ex parte
				communication to any party in a contested case or other person outside the
				Commission having an interest in the contested case. No Commissioner, Special
				Master, Referee, or Commission employee who is or may reasonably be expected to
				be involved in the decision making process of a contested case shall make or
				knowingly cause to be made an ex parte communication to any party in a
				contested case or other person outside the Commission having an interest in the
				contested case.
011.03 No
				Commissioner, Special Master, Referee or Commission employee engaged in the
				investigation or enforcement of a contested case shall make or knowingly cause
				to be made an ex parte communication to a Commissioner, Special Master, Referee
				or Commission employee who is or may reasonably be expected to be involved in
				the decision making process of the contested case.
011.04 Any Commissioner, Special Master,
				Referee, or Commission employee who is or may reasonably be expected to be
				involved in the decision making process of a contested case who receives or
				knowingly causes to be made an ex parte communication shall file in the record
				of the contested case (i) all such written communications, (ii) memoranda
				stating the substance of all such oral communications, and (iii) all written
				responses and memoranda stating the substance of all oral responses to all the
				ex parte communications. The filing shall be made within two working days of
				the receipt of making of the ex parte communication. Notice of the filing, with
				an opportunity to respond, shall be given to all parties of record.
011.05 The prohibitions of this chapter shall
				apply from the time an initial pleading in a contested case is filed with the
				Commission or at such time it is reasonably certain that an initial pleading
				will be filed with the Commission until a final decision in a contested case is
				issued by the Commission from which no appeal can be taken.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-012 - Panels of Commissioners

Current through June 17, 2024
012.01 Any
				proceeding commenced with a Commissioner excused is a proceeding undertaken by
				a panel of commissioners approved by the Commission. The Chairperson or
				presiding hearing officer may excuse a Commissioner from participation in a
				proceeding.
012.02 The Chairperson
				may order that any proceeding be heard by a panel of Commissioners.
012.03 Any Commissioner may notify the
				Chairperson in writing of his or her desire to serve as a hearing officer in
				any or all appeals or other matters heard by the Commission.
Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-014 - Examination of Records

Current through June 17, 2024
The case file and other records of the Commission are matters
				  of public record. Public records may be examined during regular business hours
				  of the Commission. Neb. Rev. Stat §
									84-712
				  et. seq.
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 442-5-001 - Commencement of the Appeal or Petition Process

Current through June 17, 2024
001.01
Appeal Form Required.
For all appeals, a signed appeal form with a
				copy of the decision, order, determination, or action appealed from or other
				information that documents the decision, order, determination, or action
				appealed from must be filed for each decision, order, determination, or action
				appealed from.
001.01A
Real
				Property.
An appeal form or petition is required for each parcel of real
				property. If a decision, order, determination, or action concerns more than one
				parcel of real property an appeal or petition must be filed for each parcel.
				See Chapter 2 §
										001.35 of these rules for a
				definition of parcel.
001.01B
Personal Property.
An appeal form or petition is required for each
				taxable tangible personal property list on which a decision, order,
				determination, or action appealed from is based.
001.01C
Other.
An appeal form or
				petition is required for each decision, order, determination, or action
				appealed from.
001.01D
Other
				Information that Documents the Decision, Order, Determination, or Action
				Appealed From.
Other information may include, but is not limited to, any
				of the following:
001.01D1 A copy of minutes
				of a board of equalization meeting or other hearing or meeting which records
				the decision, order, determination, or action appealed from;
001.01D2 A transcript of a board of
				equalization meeting or other hearing or meeting which records the decision,
				order, determination, or action appealed from;
001.01D3 Written notice which records the
				decision, order, determination, or action appealed from;
001.01D4 If notification of the decision,
				order, determination, or action appealed from is not required to be provided to
				a party with standing to appeal to the Commission, the party may offer a
				written statement setting forth the decision, order, determination, or action
				appealed from, the identity of the person or body making the decision, order,
				determination appealed from, and the date the decision, order, determination,
				or action appealed from was made. Any party offering a written statement
				setting forth the decision, order, determination, or action appealed from shall
				as soon as is practicable present documentation which shows the decision,
				order, determination, or action appealed from.
001.01D5 A Form 422 or other notice completed
				by the county clerk or county assessor setting forth the action taken by the
				county board of equalization.
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 442-5-002 - Appeals or Petitions Not Properly Filed or Perfected

Current through June 17, 2024
002.01 The Commission may hold a hearing on
				any appeal or petition to determine whether the appeal or petition meets the
				requirements of these rules for execution of an appeal or petition and whether
				the Commission has jurisdiction to hear the appeal or petition. The Commission
				may issue an order finding jurisdiction, an order dismissing the appeal or
				petition, or an order requiring any defects in the execution of the appeal or
				petition to be cured within a reasonable time.
002.02 If an appeal or petition is filed that
				does not appear to meet the requirements of law for the Commission to take
				jurisdiction over the appeal or petition, legal counsel for the Commission may
				by letter advise the appellant or petitioner that he or she may request a
				hearing to determine whether the Commission has jurisdiction to hear the appeal
				or petition. If a hearing is not requested within 30 days of the date of the
				letter, the Commission may dismiss the appeal or petition.
002.03 If an appeal or petition is filed that
				does not appear to meet the requirements of these rules for executing an appeal
				or petition, legal counsel for the Commission may by letter advise the
				appellant or petitioner of the deficiency. The letter may advise the appellant
				or petitioner that he or she may, within 30 days of the date of the letter,
				cure the deficiency or request a hearing to determine whether the filing met
				the requirements for executing an appeal or petition. If the deficiency is not
				cured and a hearing is not requested within 30 days of the date of the letter,
				the Commission may dismiss the appeal or petition.
002.04 If an order is issued dismissing an
				appeal or petition for lack of jurisdiction or failure to meet the requirements
				of these rules for execution of an appeal, that order may be served upon the
				appellant by any method specified in section
				008.01 of this chapter.
002.05 If an order is issued for a hearing to
				determine whether an appeal or petition was properly executed or whether the
				Commission has jurisdiction over an appeal or petition, that order constitutes
				notice of the appeal or petition and shall include a copy of the appeal form or
				petition and any supporting documentation.
002.06 Any order for hearing issued pursuant
				to this section shall be served upon the appellant by certified mail, return
				receipt requested, and may be served upon all other parties by any method
				specified in section
				008.01 of this chapter.
002.07 Any hearing conducted pursuant to this
				section shall be conducted in accordance with the provisions of section 018 of
				this chapter.
002.08 If the
				appellant fails to appear at a hearing ordered pursuant to this section, the
				Commission may dismiss the 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 442-5-003 - Notice of Appeal or Petition

Current through June 17, 2024
For each properly perfected appeal or petition the
				  Chairperson of the Commission shall issue notice of the appeal or petition
				  addressed to each appellee or respondent. A copy of the appeal form and or the
				  petition shall accompany the notice. If an order is issued for a hearing to
				  determine whether an appeal or petition was properly executed or whether the
				  Commission has jurisdiction over an appeal or petition, that order constitutes
				  notice of the appeal or petition and shall include a copy of the appeal form or
				  petition.
003.01 Documents issued
				pursuant to this section shall be served on: each appellee or respondent or
				their legal counsel, and on the Tax Commissioner and Property Tax Administrator
				when the Tax Commissioner and Property Tax Administrator have a statutory right
				to intervene.
003.02 Notice of the
				appeal or petition 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 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 442-5-004 - Intervention

Current through June 17, 2024
004.01
Intervention by Parties Other
				Than the Tax Commissioner or Property Tax Administrator.
Persons who
				qualify for intervention and file timely petitions for intervention may
				intervene in proceedings. For all purposes of section
				84-912.02
				the Chairperson of the Commission is the hearing officer.
004.01A A petition for intervention shall be
				granted if:
004.01A1 A petition is submitted
				in writing, with copies mailed to all parties named in the Order for Hearing
				and Notice of Hearing, at least five days before the hearing;
004.01A2 The petition states facts
				demonstrating that the petitioner's legal rights, duties, privileges,
				immunities, or other legal interests may be substantially affected by the
				proceeding or that the petitioner qualifies as an intervenor under any
				provision of law; and
004.01A3 The
				Chairperson of the Commission determines that the interests of justice and the
				orderly and prompt conduct of the proceedings will not be impaired by allowing
				the intervention.
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 442-5-005 - Joinder of Other Persons to an Appeal

Current through June 17, 2024
If the Commission determines that a "person" (as that term
				  is defined in these rules) not named in an appeal should be made a party to the
				  proceedings, notice of the appeal or petition shall be issued to that
				  person.
005.01 If the county assessor
				appeals a county board of equalization's final decision granting an exemption
				from property taxation, the person, corporation, or organization granted such
				exemption by the county board of equalization shall be made a party to the
				appeal and shall be issued a notice of the appeal by the Commission within
				thirty days after the appeal is filed. Neb. Rev. Stat.
				77-202.01(1).
005.02 If the Tax Commissioner or Property
				Tax Administrator appeals a decision of a county board of equalization granting
				or denying an exemption of real or personal property from taxation, the person,
				corporation, or organization granted or denied the exemption by the county
				board of equalization shall be made a party to the appeal and shall be issued a
				notice of the appeal by the Commission within thirty days after the appeal is
				filed. Neb. Rev. Stat. §
									77-701(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 442-5-006 - Substitution of a Party

Current through June 17, 2024
An appeal or petition shall not be dismissed by reason of the
				  death or other disability of a party or by the transfer of any interest in
				  property during its pendency. Neb. Rev. Stat. §
									77-5016.09.
006.01
Motion.
Substitution of a
				party may be requested by motion.