Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 12 - DISCOVERY RULES › Section 442-12-001 - General Provisions Governing Discovery (Rule 26)

Current through June 17, 2024
001.01 Discovery
				Methods
Parties may obtain discovery by one or more of the following
				  methods: depositions upon oral examination or written questions; written
				  interrogatories; production of documents or things or permission to enter upon
				  land or other property for inspection and other purposes; and requests for
				  admission. Unless the Commission orders otherwise under subdivision 001.03 of
				  this rule, the frequency of use of these methods is not
				  limited.
001.02 Scope of
				Discovery
Unless otherwise limited by order of the Commission in
				  accordance with these rules, the scope of discovery is as follows:
001.02A In General. Parties may obtain
				discovery regarding any matter, not privileged, which is relevant to the
				subject matter involved in an appeal or petition, whether it relates to the
				claim or defense of the party seeking discovery or to the claim or defense of
				any other party, including the existence, description, nature, custody,
				condition, and location of any books, documents, or other tangible things and
				the identity and location of persons having knowledge of any discoverable
				matter. It is not ground for objection that the information sought will be
				inadmissible at the hearing if the information sought appears reasonably
				calculated to lead to the discovery of admissible evidence.
001.02B Hearing Preparation: Materials.
				Subject to the provisions of subdivision 001.02C of this rule, a party may
				obtain discovery of documents and tangible things otherwise discoverable under
				subdivision 001.02A of this rule and prepared in anticipation of a petition or
				appeal or for hearing by or for another party or by or for that other party's
				representative (including his or her legal counsel, consultant, surety,
				indemnitor, insurer, or agent) only upon a showing that the party seeking
				discovery has substantial need of the materials in the preparation for a
				hearing and that the party is unable without undue hardship to obtain the
				substantial equivalent of the materials by other means. In ordering discovery
				of such materials when the required showing has been made, the Commission shall
				protect against disclosure of the mental impressions, conclusions, opinions, or
				legal theories of legal counsel or other representative of a party concerning
				the petition or appeal.
A party may obtain without the required showing a statement
				  concerning a petition or appeal or its subject matter previously made by that
				  party. Upon request, a person not a party may obtain without the required
				  showing a statement concerning the petition or appeal or its subject matter
				  previously made by that person. If the request is refused, the person may move
				  for a Commission order. The provisions of subsection 011.01C apply to the award
				  of expenses incurred in relation to the motion. For purposes of this paragraph,
				  a statement previously made is (A) a written statement signed or otherwise
				  adopted or approved by the person making it, or (B) a stenographic, mechanical,
				  electrical or other recording, or a transcription thereof, which is a
				  substantially verbatim recital of an oral statement by the person making it and
				  contemporaneously recorded.
001.02C Hearing Preparation: Experts.
				Discovery of facts known and opinions held by experts otherwise discoverable
				under the provisions of subdivision 001.02A of this rule and acquired or
				developed in anticipation of an appeal or petition or for hearing may be
				obtained only as follows:
001.02C1a A party
				may through interrogatories require any other party to identify each person
				whom the other party expects to call as an expert witness at hearing, to state
				the subject matter on which the expert is expected to testify, and to state the
				substance of the facts and opinions to which the expert is expected to testify
				and a summary of the grounds for each opinion.
001.02C1b Upon motion, the Commission may
				order further discovery by other means, subject to such restrictions as to
				scope and such provisions, pursuant to subdivision 001.02C 3 of this rule,
				concerning fees and expenses as the Commission may deem appropriate.
001.02C2 A party may discover facts known or
				opinions held by an expert who has been retained or specially employed by
				another party in anticipation of an appeal or petition or preparation for
				hearing and who is not expected to be called as a witness at hearing, only upon
				a showing of exceptional circumstances under which it is impracticable for the
				party seeking discovery to obtain facts or opinions on the same subject by
				other means.
001.02C3 Unless
				manifest injustice would result,
001.02C3a
				the Commission shall require that the party seeking discovery pay the expert a
				reasonable fee for time spent in responding to discovery under subsections
				001.02C1a and 001.02C2 of this rule; and
001.02C3b with respect to discovery obtained
				under subdivision 001.02C1a of this rule the Commission may require, and with
				respect to discovery obtained under subdivision
				001.02C2 of this
				rule the Commission shall require, the party seeking discovery to pay the other
				party a fair portion of the fees and expenses reasonably incurred by the latter
				party in obtaining facts and opinions from the
				expert.