reglab/statecodes huggingface dataset:
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-005 - COMPUTATION OF TAX

Current through June 17, 2024
005.01 The rate of the tax is two dollars and
				twenty-five cents for each one thousand dollars of value or fraction
				thereof.
005.02 The table of value
				promulgated by the Department of Revenue to assist in determining the tax due
				shall be used by the register of deeds.
005.03 The register of deeds shall maintain
				records of the documentary stamp tax collected for purposes of audit for three
				years.
005.04 The register of deeds
				is responsible for the money collected for the documentary stamp tax, and this
				money shall not be commingled with county funds but shall be remitted as
				required in
				Reg-52-006.
005.05 The register of deeds shall not accept
				payment of documentary stamp tax in an amount more or less than that indicated
				by applying the full actual consideration or current market value, as the case
				may be, to the table in Reg-52-005.02.
005.06 The register of deeds shall not accept
				payment of documentary stamp tax before the date of the recording of the
				deed.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-006 - REMITTANCE OF TAX

Current through June 17, 2024
006.01 The register of deeds shall remit, on
				the Nebraska Documentary Stamp Tax Return, Form 52, the state portion of the
				tax collected during each calendar month to the Department of Revenue by the
				fifteenth of the next succeeding month. Copies of all Documentary Stamp Tax
				Refund Claims, Form 53, shall be included in such remittance if the refund was
				actually paid during the preceding month.
006.02 From each two dollars and twenty-five
				cents of tax collected, the register of deeds shall retain fifty cents of the
				net proceeds of the sale of documentary stamp tax collected to be placed in the
				county general fund. The remainder of the tax collected is the portion that is
				to be remitted to the state.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-007 - STAMP

Current through June 17, 2024
007.01 The Department of Revenue shall
				provide each register of deeds with a stamping device to imprint the stamp
				directly on each deed. Only the stamp provided by the Department of Revenue
				shall be used for purposes of the documentary stamp tax act.
007.02 It is the responsibility of the
				register of deeds to see that each deed offered for recording is clearly and
				legibly imprinted with the stamp provided by the Department of Revenue.
				However, this stamp is not complete until the register of deeds has placed the
				following information on the stamp:
007.02A
				The initials of the register of deeds or his or her authorized assistant who
				actually collected the tax or recognized an exemption and placed the stamp upon
				the deed;
004.02B The date of
				recording;
007.02C The amount of
				tax collected or the word exempt and
007.02D The applicable exemption number, if
				exempt.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-008 - DEEDS RECORDED IN MORE THAN ONE COUNTY

Current through June 17, 2024
008.01 Where a deed transfers real property
				situated in two or more counties, the register of deeds in each county wherein
				the deed is offered for recording shall ascertain and compute the documentary
				stamp tax due for the transfer of the real property located within that county
				and collect the tax. The register of deeds in each county shall affix the stamp
				as provided in
				Reg-52-007 and
				note on the stamp the affixing county.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-009 - EXEMPT PORTIONS

Current through June 17, 2024
009.01 The transfer by deed of real property
				from multiple grantors or to multiple grantees, wherein one or more grantor or
				grantee, as the case may be, is granted an exemption as provided in
				Reg-52-003, is
				subject to the tax based upon the proportion of legal title or beneficial
				interest of the real property transferred by the grantors or to the grantees
				which are not granted such exemption.
009.02 A transfer of a fractional interest to
				a grantee not entitled to an exemption is subject to the documentary stamp tax
				upon that fraction of the value of real property transferred.
009.03 A transfer of a life estate or
				remainder interest to a grantee not entitled to an exemption is subject to the
				documentary stamp tax upon that portion of the value of real property
				transferred. The value of such portion is the present value as determined under
				the provisions of the Internal Revenue Code and its applicable regulations with
				respect to life estates or remainder interests. The present value of the life
				estate or remainder interest is determined under 26 C.F.R. 20.2031- 7 (1999),
				or as subsequently revised.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-010 - DEFICIENCY DOCUMENTARY STAMP TAX PAYMENT

Current through June 17, 2024
010.01 In the event that the Department of
				Revenue has reason to believe that an exemption was improperly allowed or that
				the consideration stated was less than current market value as determined in
				accordance with these regulations, the Department of Revenue shall investigate
				the transaction to determine if tax is due. Should the Department of Revenue
				determine that tax is due, it shall issue a Notice of Deficiency Determination
				to the grantor. The grantor will be allowed to protest the deficiency
				determination within thirty days of its issuance. Should the grantor file a
				protest to the Notice of Deficiency Determination, the Department of Revenue
				shall hold a hearing under the Administrative Procedures Act to determine the
				correct tax and collect the same. Should the grantor fail to protest the Notice
				of Deficiency Determination within thirty days, the Department of Revenue shall
				immediately proceed to collect the same. When the Department of Revenue has
				issued a deficiency determination, the register of deeds shall not be permitted
				a percentage of the proceeds thereafter collected by the Department.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-011 - DECLARATORY RULING ON EXEMPTION

Current through June 17, 2024
011.01 Any grantor that claims to be exempt
				from the tax pursuant to
				Reg-52-003 and
				has been denied such exemption by a register of deeds may, prior to filing the
				deed, file a written petition with the Department of Revenue for a declaratory
				hearing on the exemption.
011.01A A hearing
				will be granted only if the grantor requests the same or the Department of
				Revenue so requires. If a hearing is not granted, the ruling will be made on
				the basis of the petition of the grantor and other information available to the
				Department of Revenue.
011.01B The
				petition of the grantor shall contain the following information:
011.01B(1) Name and address of
				grantor,
011.01B(2) Name and
				address of grantee,
011.01B(3)
				Legal description of real property,
011.01B(4) County in which the real property
				is located,
011.01B(5) Brief
				statement of basis of exemption,
011.01B(6) Brief statement of reason for
				register of deeds' refusal to grant exemption.
011.01C The Department of Revenue may request
				additional information whenever it considers the same to be
				necessary.
011.01D The declaratory
				ruling when issued shall be binding between the Department of Revenue and the
				grantor on the facts stated unless the ruling is altered or set aside by a
				court.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 52 - Documentary Stamp Tax Regulations › Section 350-52-012 - REFUND OF DOCUMENTARY STAMP TAX PAID

Current through June 17, 2024
012.01 Any person paying the documentary
				stamp tax may claim a refund if the payment of such tax was the result of a
				misunderstanding or honest mistake of the taxpayer, the result of a clerical
				error on the part of the register of deeds or the taxpayer, or invalid for any
				reason. In order to claim a refund, within two years after payment of the tax,
				the taxpayer shall file, in the office of the register of deeds of the county
				in which the tax was paid, a Documentary Stamp Tax Refund Claim, Form 53, and
				evidence in support thereof.
012.02
				Within 30 days the register of deeds shall make a recommendation of approval or
				disapproval and forward all copies of the Documentary Stamp Tax Refund Claim,
				Form 53, to the Tax Commissioner.
012.03 Within 30 days of such recommendation,
				the Tax Commissioner shall approve or deny the claim for refund in whole or in
				part.
012.04 Within ten days of
				such approval or denial, the Tax Commissioner shall forward a copy of the form
				showing his or her decision to the last-known address of the taxpayer by
				certified mail. The Tax Commissioner shall also within ten days of such
				approval or denial forward to the register of deeds two copies of the form
				showing his or her decision.
012.05
				The register of deeds shall maintain the original refund claim form as a file
				copy and shall forward the other copy to the Tax Commissioner with the
				Documentary Stamp Tax Return, Form 52, for the month in which the refund was
				actually paid.
012.06 Upon approval
				by the Tax Commissioner of a refund, the register of deeds shall make the
				refund from documentary stamp tax funds currently on hand.
012.07 After funds are actually refunded from
				currently collected documentary stamp tax funds, the amount actually refunded
				shall appear on the monthly return required by
				Reg-52-006.
012.08 A taxpayer denied a refund under this
				section in whole or in part may appeal the decision of the Tax Commissioner in
				the manner and within the time provided by sections
				84-917
				to
				84-919,
				of the Nebraska Revised Statutes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 65 - REPORTING REQUIREMENTS AND DUE DATES › Section 350-65-001 - PURPOSE

Current through June 17, 2024
001.01 The purpose of this regulation is to
				describe in chronological order the various reporting requirements and filing
				due dates with the Nebraska Department of Revenue, Property Assessment Division
				that must be met by county officials.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 65 - REPORTING REQUIREMENTS AND DUE DATES › Section 350-65-002 - DEFINITIONS

Current through June 17, 2024
002.01 Division means the Nebraska Department
				of Revenue, Property Assessment Division.
002.02 Electronic submission includes
				submission by electronic mail, electronic import, facsimile, or any other
				electronic means developed in the future.
002.03 Property Tax Administrator will be
				abbreviated as PTA throughout this regulation.
002.04 Tax Commissioner means the Tax
				Commissioner of the Nebraska Department of Revenue.
002.05 Tax Equalization and Review Commission
				will be abbreviated as TERC throughout this regulation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 65 - REPORTING REQUIREMENTS AND DUE DATES › Section 350-65-003 - REPORTING REQUIREMENTS AND DUE DATES

Current through June 17, 2024
003.01 Reporting requirements
003.01A Forms or reports prescribed by the
				Division may not be altered or substituted without obtaining written permission
				from the Division.
003.01B Forms
				filed with a county official must be date stamped or the date written on the
				form when received.
003.01C Reports
				filed with the Division must be in the prescribed format and the county
				official must retain copies of records according to the county official's
				records retention policy. The prescribed format may be an electronic format.
003.01D The Division may request
				that certain completed forms on file with a county official be forwarded to the
				Division.
003.01E When the filing
				date for any form or report required to be filed with the Division falls on a
				Saturday, Sunday, or legal holiday, the filing will be considered timely if
				received on the next business day.
003.01F Forms and reports will be considered
				timely filed if properly completed, signed, and postmarked through the United
				States mail on or before the filing due date.
003.01F(1) Forms and reports sent by
				registered or certified mail will be considered timely if the registration or
				certification date are postmarked on or before the filing due date.
003.01F(2) Electronic submission of forms or
				reports will be considered timely filed if the filing or report has a date/time
				stamp before midnight of the filing due date.
003.01G The Division may require county
				officials to report information in time periods earlier or different than those
				specified in statute or regulation to ensure the proper administration of the
				law. The Division may also require county officials to report additional data
				on taxable valuations or other features of the property tax as needed to
				determine the quality and uniformity of assessment practices.
003.01H If the required information fails to
				be timely completed the county official may be subject to any corrective
				actions available under statute or regulation.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-001 - PURPOSE

Current through June 17, 2024
001.01 The purpose of these regulations is to
				provide all holders of assessor certificates interested in the assessment
				process with the skills, knowledge and competence necessary for accurate
				assessment of property for tax purposes. Such skills, knowledge and competence
				may be gained through assessment and appraisal training and education programs.
				These programs provide a vehicle for gaining greater professionalism in their
				duties by offering a means for state certification.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-002 - DEFINITIONS

Current through June 17, 2024
002.01 Approved course
Approved course shall mean a course of instruction offered by
				  a provider with knowledge in assessment or appraisal processes, recommended by
				  the Nebraska Assessment Education and Certification Advisory Board and approved
				  by the Property Tax Administrator.
002.02 Provider
Provider shall mean the administrator of a course, such as
				  the International Association of Assessing Officers (IAAO).
002.03 Credit hour
Credit hour shall mean one hour of instruction in an approved
				  course.
002.04 Nebraska
				Assessment Education and Certification Advisory Board
Nebraska Assessment Education and Certification Advisory
				  Board shall mean a committee of county and state assessors and representatives
				  from the Department of Revenue, Property Assessment Division as defined in
				  Reg-71-003.
002.05 Certification
Certification shall mean the original certificate verifying
				  successful completion of an examination administered by the Property Tax
				  Administrator or State Tax Commissioner conferring statutory rights on those
				  holding a certificate.
002.06 Re-certification
Re-certification shall mean a continuation of certification
				  when all requirements of these regulations have been met.
002.07 Certificate holder
Certificate holder shall mean any individual who has been
				  certified or re-certified to hold the office of assessor or deputy
				  assessor.
002.08 Year shall
				mean calendar year.
002.09 Four (4)
				year period shall mean four (4) calendar years, beginning January 1, of each
				county assessor election cycle such as 2007, and 2011.
002.10 Evidence of completion
Evidence of completion shall mean documentation from a
				  provider, instructor or educational institution showing the name of the
				  applicant, education provider, course, course hours and the date(s) of the
				  course, workshop or seminar.
002.11 IAAO
IAAO shall mean the International Association of Assessing
				  Officers.
002.12 County
				Assessor Certificate
County Assessor Certificate shall mean the certificate that
				  is given to any individual who has successfully completed and passed an
				  examination given by the Property Tax Administrator or the State Tax
				  Commissioner.
002.13
				Revocation
Revocation shall mean the procedure to invalidate a county
				  assessor's certificate.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-003 - NEBRASKA ASSESSMENT EDUCATION AND CERTIFICATION ADVISORY BOARD MEMBERS

Current through June 17, 2024
003.01 Membership on the Advisory Board shall
				consist of:
003.01A Three county assessors
				each having a minimum of one hundred-twenty (120) credit hours of approved
				courses, selected by the executive board of the County Assessors Association of
				Nebraska;
003.01B One state
				assessor who has a minimum of one hundred-twenty (120) credit hours of approved
				courses, selected by the Property Tax Administrator;
003.01C One representative of the Department
				of Revenue, Property Assessment Division involved in advising, instructing and
				interpreting property tax law who has a minimum of one hundred-twenty (120)
				credit hours of approved courses, selected by the Property Tax
				Administrator;
003.01D The
				Department of Revenue, Property Assessment Division education
				coordinator.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-004 - CRITERIA

Current through June 17, 2024
004.01 Criteria for approval of continuing
				education courses shall be as follows:
004.01A The continuing education courses must
				contribute to the maintenance and improvement of the quality of assessment and
				be offered by an approved provider;
004.01B Credit hours for the same continuing
				education course, or if in the opinion of the Property Tax Administrator as an
				activity so similar as to be indistinguishable in content, shall be approved
				only once in each four year period;
004.01C Education courses approved by the
				Nebraska Real Estate Appraiser Board shall be approved as continuing education
				courses for continuing education credit.
004.01D To obtain credit for course(s)
				approved or similar in content offered outside the state of Nebraska, an
				applicant may request the Property Tax Administrator to approve the course(s)
				for the appropriate number of hours for re-certification credit.
004.01E Instructors, who are certificate
				holders, may receive continuing education hours for instructing approved
				continuing education courses. An instructor may receive one/half (1/2) hour of
				continuing education credit for each hour of instruction. No course may be
				counted more than once in a four year period.
004.01F Presentations offered by the Property
				Tax Administrator at the County Assessors Association of Nebraska workshops and
				the Nebraska Association of County Officials district meetings shall be
				approved as a continuing education course for continuing education
				credit.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-005 - ASSESSOR CERTIFICATION

Current through June 17, 2024
005.01 No person shall be eligible to file
				for, assume, or be appointed to, or hold the office of county assessor, serve
				as a deputy assessor, or hold the position of state assessment manager unless
				he or she holds a County Assessor Certificate issued by the Property Tax
				Administrator or State Tax Commissioner.
005.02 No person shall be eligible to file
				for, assume, be appointed to, or hold the office of county clerk acting as ex
				officio county assessor unless he or she holds a County Assessor Certificate
				issued by the Property Tax Administrator or State Tax Commissioner.
005.03 In order to obtain a County Assessor
				Certificate, each person must successfully complete an examination given by the
				Property Tax Administrator. The examination shall test and determine the
				qualifications of the person to perform the duties of the assessor. The
				examination is offered in February, May, August, and November of each year.
				Successful completion of the examination shall require a grade of seventy (70)
				percent or higher. The Tax Commissioner shall set the fee for the examination
				and it shall be based upon the cost to prepare, review, administer, and grade
				the examination, as well as the cost to prepare and provide the application,
				study materials, and certificate.
005.04 Beginning January 1, 2003, any
				certificate holder who desires to retain the certificate shall retake and
				successfully complete the examination given by the Property Tax Administrator
				within the last six (6) months of the four (4) year period following the
				receipt of the certificate, for the first time, or successfully renewing the
				certificate, or upon achieving the continuing education requirements
				established for re-certification pursuant to REG-71-006.01.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-006 - CERTIFICATE HOLDER RESPONSIBILITIES FOR RE-CERTIFICATION

Current through June 17, 2024
006.01 All certificate holders must obtain 60
				hours of approved continuing education within each four year period to be
				eligible to receive approval by the Property Tax Administrator for
				re-certification.
006.01A After January 1,
				2003, any individual that becomes a certificate holder during an unexpired four
				year period must obtain the required continuing education after becoming a
				certificate holder to receive approval by the Property Tax Administrator for
				re-certification. The required hours of approved education necessary to obtain
				re-certification shall be determined as follows:
Click here to
				  view
For example, if an individual obtains a certificate during
				  March of the fourth year of the four year period, the hours of approved
				  continuing education to be earned after obtaining their certificate to be
				  eligible for re-certification would be 11, determined as follows:
Click here to
				  view
006.01B Any
				individual that becomes a certificate holder during the last year of an
				unexpired period will not be required to obtain the continuing education
				requirements established in REG-71-006.02A.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-007 - CREDIT HOURS

Current through June 17, 2024
007.01 Attendance is mandatory to receive
				credit for any continuing education course.
007.02 Partial credit for absences in an
				emergency may be approved by the Property Tax Administrator based upon the
				percent of the class attended. For the purposes of this regulation, an
				emergency shall include those reasons constituting good cause, addressed as
				follows:
007.02A For purposes of this
				regulation good cause shall include but not be limited to:
007.02A Injury to or illness or death of an
				employee or assessor; or
007.02B
				Injury to or illness or death of a member of the employee or the assessor's
				family; or
007.02C Other
				circumstances which would render attendance at the continuing education course
				a hardship upon the assessor or his or her employee.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-008 - PROPERTY TAX ADMINISTRATOR'S RESPONSIBLITIES

Current through June 17, 2024
008.01 The Property Tax Administrator shall
				conduct and contract for programs sufficient to allow certificate holders to
				meet the continuing education requirements. These programs shall be offered in
				various places throughout the state and at regular intervals.
008.02 The Property Tax Administrator shall
				approve providers offering courses on appraisal, assessment, and taxation that
				will qualify for continuing education courses as required in
				Reg-71-006.
008.03 The Property Tax Administrator shall
				approve courses on appraisal, assessment, and taxation offered that will
				qualify for continuing education courses as required in
				Reg-71-006.
008.04 The Property Tax Administrator shall
				review and approve all applications for continuing education hours to determine
				if they have met the criteria as established in REG-71-004.01.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-009 - EDUCATION RECORDS OF THE PROPERTY TAX ADMINISTRATOR

Current through June 17, 2024
009.01 The Property Tax Administrator will
				create and maintain education records for all certificate holders.
009.02 The records kept and maintained under
				this regulation shall be subject to the Nebraska public records
				statutes.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-010 - RE-CERTIFICATION PROCESS

Current through June 17, 2024
010.01 The Property Tax Administrator shall
				review all certificate holders for continuing education hours.
010.02 Upon review of the information
				relating to continuing education hours for each certificate holder, the
				Property Tax Administrator shall;
010.02A
				Notify in writing each certificate holder who has successfully met the
				continuing education requirements as stated in REG-71-006.01.
010.02B Notify in writing each certificate
				holder of his or her failure to have met the continuing education requirement
				as stated in REG-71-006.01. Failure to have met the continuing education
				requirement will result in the revocation process to be initiated pursuant to
				REG-71-011.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 71 - Education, Certification, and Re-certification Regulations › Section 350-71-011 - REVOCATION PROCESS

Current through June 17, 2024
011.01 The Tax Commissioner shall have the
				power to revoke the assessor's certificate of any certificate holder who is not
				an assessor, for failure to comply with the continuing education requirements
				as provided in REG-71-006.01.
011.01A The Tax
				Commissioner shall notify in writing each certificate holder of his or her
				intent to revoke their county assessor's certificate for failure to maintain
				continuing education hours.
011.01B
				Upon receiving a notice of the Tax Commissioner's intent to revoke an assessor
				certificate, a certificate holder other than a county assessor, or deputy
				county assessor may request a hearing with the Tax Commissioner within thirty
				(30) days of the notice of intent to revoke pursuant to the Practice and
				Procedures Regulation, Chapter 90.
011.01B(1)
				The Tax Commissioner shall act upon the evidence presented at the hearing and
				shall issue a written order. A copy of the Tax Commissioner's written order
				revoking or suspending the certificate shall be mailed to the person within
				seven (7) days after the date of the written order. If the Tax Commissioner
				revokes the assessor certificate, the certificate holder may appeal the Tax
				Commissioner's written order within thirty (30) days after the date of the
				order to the Tax Equalization and Review Commission pursuant to Neb. Rev. Stat.
				Section
				77-5013.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 80 - School Adjusted Valuation Regulations › Section 350-80-001 - PURPOSE

Current through June 17, 2024
001.01 These regulations specify the
				requirements and procedures of the Property Tax Administrator and Tax
				Commissioner in establishing the adjusted valuation pursuant to the Tax Equity
				and Educational Opportunities Support Act, see Neb. Rev. Stat. §
									79-1003(2),
				for each local system and school district in Nebraska. The purpose of school
				adjusted valuation in the state aid formula is to reflect, as nearly as
				possible, the fully assessable value for each local system or school district,
				pursuant to Neb. Rev. Stat. §
									79-1016(3).
The Property Tax Administrator determines the assessment
				  level for each local system or school district, relying primarily on two
				  sources of information: a comprehensive ratio study developed in compliance
				  with professionally-accepted mass appraisal techniques; and an ongoing review
				  of assessment practices within each county by the Nebraska Department of
				  Revenue, Property Assessment Division.
The techniques used in the development and use of a ratio
				  study are described in the 2013 Standard on Ratio Studies, issued by the
				  International Association of Assessing Officers (IAAO). This Standard suggests
				  that ratio studies require a statistically reliable sample of sales to
				  represent the level of value for the jurisdiction being measured.
The IAAO publications referred to are available to the public
				  and maintained at the Department's office in Lincoln, Nebraska, for viewing
				  during normal business hours.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 80 - School Adjusted Valuation Regulations › Section 350-80-002 - DEFINITIONS

Current through June 17, 2024
002.01 Centrally assessed property
Centrally assessed property means property valued by the
				  Division. For purposes of school adjusted value, centrally assessed property
				  includes owned or leased operating property of railroad companies and public
				  service entities.
002.02
				Clerical error
Clerical error means transposition of numbers, mathematical
				  error, computer malfunction causing programming and printing errors, data entry
				  error, items of real property other than land identified on the wrong parcel,
				  incorrect ownership, or certification of an incorrect valuation to political
				  subdivisions, pursuant to Neb. Rev. Stat. §
										77-128.
002.03 Direct equalization
Direct equalization means the process of converting the level
				  of value for a class or subclass of real property into an adjustment factor,
				  and changing the assessed values of real property in the class or subclass to
				  more closely reflect the level of assessment required in Nebraska
				  statutes.
002.04 Division
Division means the Property Assessment Division of the
				  Nebraska Department of Revenue.
002.05 Indirect equalization
Indirect equalization means the process of estimating the
				  total taxable valuation in a jurisdiction.
002.06 Local system
Local system means a learning community, unified system, a
				  Class VI school district and the associate Class I school districts, or a Class
				  II, III, IV, or V school district and any affiliated Class I school districts
				  or portions of Class I school districts.
002.07 Learning community
Learning community means a political subdivision which shares
				  the territory of member school districts and is governed by a learning
				  community coordinating council. The fiscal year for a learning community is the
				  same as for member school districts. For purposes of state aid calculations,
				  the learning community designation takes effect in the second full school
				  fiscal year after becoming a learning community and each school fiscal year
				  thereafter, pursuant to Neb. Rev, Stat. §
										79-1003(27).
002.07 Redevelopment project value
Redevelopment project value means the assessed value of the
				  taxable real property in a redevelopment project for the year prior to the
				  effective date of the provision dividing the ad valorem tax pursuant to Neb.
				  Rev. Stat. §
										18-2147.
002.08 School district
School district means any Class I, II, III, IV, V, or VI
				  school district and a unified system as defined in Neb. Rev. Stat. §
										79-4,108.
002.09 Value strata
Value strata means a grouping of properties with similar
				  assessed values, such as all properties assessed from $0 to $25,000, $25,000 to
				  $50,000, and $50,000 to $100,000.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 80 - School Adjusted Valuation Regulations › Section 350-80-003 - PROCEDURES

Current through June 17, 2024
003.01 On or before August 25 of each year,
				the county assessor must certify to the Property Tax Administrator the total
				taxable value including centrally assessed values, by each school district in
				the county for the current assessment year on forms prescribed by the Tax
				Commissioner. The county assessor may amend the filing for changes made to the
				taxable valuation of the school district in the county if corrections or errors
				on the original certification are discovered. Amendments must be certified to
				the Property Tax Administrator on or before September 30.
003.01A Establishment of the school adjusted
				valuations for real property is based on the level of value as defined in
				Reg-12-002 for
				each class or subclass, determined from an analysis of the assessment/sales
				ratio study, assessment practices, or any other studies and information
				developed by the Property Tax Administrator that are in compliance with
				professionally-accepted mass appraisal techniques.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-001 - PURPOSE

Current through June 17, 2024
001.01 The scope and purpose of these
				regulations is to set forth the procedures to be used and followed in the
				administrative adjudication of contested cases before the Tax Commissioner or
				his or her designate. The procedures contained in these regulations shall apply
				to all matters heard by the Tax Commissioner or his or her designate, with the
				exception of protests filed by assessors relating to the inclusion of data in
				the sales file. The procedures relating to the sales file protest process,
				including notice and hearing, are contained in Sales File Regulations, Chapter
				12.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-002 - DEFINITIONS

Current through June 17, 2024
002.01 Contested case
Contested case shall mean a proceeding before the Department
				  of Revenue in which the legal rights, duties, or privileges of specific parties
				  are required by law or constitutional right to be determined after a hearing
				  before the Tax Commissioner or his or her designate.
002.02 Corrective order
Corrective order shall mean an order of the Tax Commissioner
				  requiring a county or county assessor to institute measures to comply with the
				  Nebraska Constitution, and statutes, and the rules, regulations, manuals and
				  directives of the Tax Commissioner.
002.03 Ex Parte communication
Ex Parte communication shall mean an oral or written
				  communication which is not on the record in a contested case with respect to
				  which reasonable notice to all parties was not given. Ex parte communications
				  shall not include:
002.03A
				Communications which do not pertain to the merits of the case;
002.03B Communications required for the
				disposition of ex parte matters as authorized by law;
002.03C Communications in a rulemaking
				proceeding; and
002.03D
				Communications to which all parties have given consent.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-003 - PROHIBITIONS AGAINST EX PARTE COMMUNICATIONS

Current through June 17, 2024
003.01 Prohibitions; when applicable
The prohibitions found in this section shall apply beginning
				  at the time notice for hearing is given.
003.02 Prohibitions; to whom applicable
003.02A Parties and public. No party in a
				contested case or other person outside the Department having an interest in the
				contested case shall make or knowingly cause to be made an ex parte
				communication to the Tax Commissioner, hearing officer or Department employee
				who is or may reasonably be expected to be involved in the decision making
				process of the contested case.
003.02B Persons in decision making roles. The
				Tax Commissioner, hearing officer, or Department employee who is or may
				reasonably be expected to be involved in the decision making process of the
				contested case shall not make or knowingly cause to be made an ex parte
				communication to any party in a contested case or other person outside the
				Department having an interest in the contested case.
003.02C Investigators. Neither the Tax
				Commissioner nor 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 hearing officer, the Tax Commissioner or employee of the
				Department who is or may reasonably be expected to be involved in the decision
				making process of the contested case.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-004 - INTERVENTION IN A CONTESTED CASE

Current through June 17, 2024
004.01 Intervention in a contested case shall
				be allowed when the following requirements are met:
004.01A A petition for intervention must be
				submitted in writing to the hearing officer or designee at least five days
				prior to the hearing. Copies must be mailed by the petitioner for intervention
				to all parties named in the hearing officer's notice of hearing;
004.01B The petition must state 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
004.01C The
				hearing officer or designee must determine that the interest of justice and the
				orderly and prompt conduct of the proceedings will not be impaired by allowing
				the intervention.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-005 - COMMENCEMENT OF A CONTESTED CASE

Current through June 17, 2024
005.01 A contested case before the Tax
				Commissioner shall begin with the filing of a petition and request for hearing
				with the Department of Revenue. The petition is the initial document filed by
				or with the Department that sets forth a claim and request for action on the
				part of the Tax Commissioner or Department of Revenue.
005.02 The parties to a contested case shall
				be the petitioner or person by whom a contested case is brought and the
				respondent or person against whom a contested case is brought.
005.03 A party may appear on his or her own
				behalf in a contested case proceeding or may be represented by an attorney or
				other representative as permitted by law.
005.04 The pleadings in a contested case may
				include a petition, answer, reply, notice, motion, stipulation, objection,
				order, or other formal written document filed in a proceeding before an agency.
				Any pleading filed in a contested case shall meet the following requirements:
005.04A The pleading shall contain a heading
				specifying the name of the agency and the title or nature of the pleading,
				shall state material factual allegations and state concisely the action the Tax
				Commissioner is being requested to take, shall contain the name and address of
				the petitioner, and shall be signed by the party filing the pleading, or when
				represented by an attorney, the signature of the attorney. In instances where
				the Department of Revenue provides a form for the purposes of requesting agency
				action, the use of that form shall satisfy the above-described requirements.
005.04A(1) Attorneys shall also include their
				address, telephone number and bar number.
005.04A(2) The initial petition shall also
				contain the name and address of the respondent.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-006 - HEARING OFFICER; CRITERIA

Current through June 17, 2024
006.01 The Tax Commissioner may delegate to a
				hearing officer the functions of conducting a prehearing conference and/or
				hearing and submitting a recommended decision to the Tax Commissioner. However,
				in any contested case in which the Tax Commissioner is statutorily required to
				issue an order, the final order shall be issued by the Tax
				Commissioner.
006.02 A person who
				has served as investigator, prosecutor, or advocate in a contested case or in
				its prehearing stage may not serve as hearing officer or assist or advise a
				hearing officer in the same proceeding except as provided in
				REG-90-006.04.
006.03 A person who
				is subject to the authority, direction, or discretion of one who has served as
				investigator, prosecutor, or advocate in a contested case or in its prehearing
				stage may not serve as hearing officer or assist or advise a hearing officer in
				the same manner proceeding except as provided in REG-90-006.04.
006.04 If all parties consent, a person who
				has served as, or who is subject to the authority, direction, or discretion of
				one who has served as investigator, prosecutor, or advocate in a contested case
				or in its prehearing stage may assist a hearing officer in the preparation of
				orders.
006.05 A person who has
				participated in a determination of probable cause or other equivalent
				preliminary determination in a contested case may serve as hearing officer or
				assist or advise a hearing officer in the same proceeding.
006.06 A person may serve as hearing officer
				at successive stages of the same contested case.
Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 350 - Nebraska Department of Revenue, Property Assessment Division › Chapter 90 - Practice and Procedure Regulations › Section 350-90-007 - PREHEARING PROCEDURES

Current through June 17, 2024
007.01 Prehearing conferences and orders
The Tax Commissioner or a hearing officer designated to
				  conduct a hearing may determine, subject to these rules and regulations,
				  whether a prehearing conference will be conducted. If a prehearing conference
				  is not held, the Tax Commissioner or a hearing officer for the hearing may
				  issue a prehearing order, based on the pleadings, to regulate the conduct of
				  the proceedings.
007.01A If a
				prehearing conference is conducted:
007.01A(1) The Tax Commissioner or hearing
				officer shall promptly notify the Department of Revenue of the determination
				that a prehearing conference will be conducted. The Tax Commissioner may assign
				a hearing officer for the prehearing conference; and
007.01A(2) The Tax Commissioner or hearing
				officer for the prehearing conference shall set the time and place of the
				conference and give reasonable written notice to all parties and to all persons
				who have filed written petitions to intervene in the matter. The Department of
				Revenue shall give notice to other persons entitled to notice. Such notice
				shall include the following:
007.01A(2)(a)
				The names and mailing addresses of all parties and other persons to whom notice
				is being given by the hearing officer;
007.01A(2)(b) The name, official title,
				mailing address, and telephone number of any counsel or employee who has been
				designated to appear for the Department of Revenue;
007.01A(2)(c) The official file or other
				reference number, the name of the proceeding, and a general description of the
				subject matter;
007.01A(2)(d) A
				statement of the time, place, and nature of the prehearing
				conference;
007.01A(2)(e) A
				statement of the legal authority and jurisdiction under which the prehearing
				conference and the hearing are to be held;
007.01A(2)(f) The name, official title,
				mailing address, and telephone number of the hearing officer for the prehearing
				conference;
007.01A(2)(g) A
				statement that a party who fails to attend or participate in a prehearing
				conference, hearing, or other stage of a contested case or who fails to make a
				good faith effort to comply with a prehearing order may be held in default
				under the Administrative Procedure Act; and
007.01A(2)(h) Any other matters that the
				hearing officer considers necessary to expedite the proceedings.