Nebraska Administrative Code › Topic - TAX EQUALIZATION AND REVIEW COMMISSION › Title 442 - TAX EQUALIZATION AND REVIEW COMMISSION › Chapter 4 - GENERAL RULES OF PRACTICE › Section 442-4-010 - Attendance at Hearing

Current through June 17, 2024
An appellant or petitioner must be present at any hearing on
				  the merits of an appeal or petition with or without legal counsel, to avoid
				  dismissal or relief by default unless their presence is waived by the
				  Commission. Individuals required to be present by this rule are:
010.01 Natural Person
If an appellant or petitioner is a natural person, that
				  person or their "guardian" or "conservator" or "next friend" as those terms are
				  defined in Nebraska State Law and Nebraska Supreme Court
				  decisions.
010.02 Legal
				Entity
If an appellant or petitioner is a corporation, partnership,
				  limited partnership, limited liability company or other legal entity, an
				  officer, partner, general partner, member, manager, or other person holding
				  similar authority or a full-time salaried employee of the
				  entity.
010.03 Trustee
If an appellant or petitioner is a trustee, that
				  trustee.
010.04 Union,
				Association, or Other Organization
If an appellant or petitioner is a union, association, or any
				  other organization, a director, officer, or full-time salaried employee of the
				  union, association, or other organization.
010.05 More Than One Property Owner
If property is owned by more than one person, one of the
				  property owners as provided in this rule.
010.06 Government
If an appellant or petitioner is an elected or appointed
				  official, officer, director, manager, that person, or if the appellant or
				  petitioner is a political subdivision or state agency, a director, officer or
				  full time employee of the political subdivision or state
				  agency.
010.07 Other Persons
If an appellant or petitioner is any other person including
				  but not limited to a successor in interest, lessee, licensee, any bankruptcy
				  trustee, receiver, personal representative, or any other person appointed by a
				  Nebraska Court or a Court of the United States, that person.
010.08 Failure to Appear
If an appellant/petitioner is not present at any hearing
				  before the Commission within fifteen (15) minutes of a time for hearing, for
				  which notice has been provided to the appellant/petitioner, the Commission may
				  enter an order dismissing the appeal/petition or order relief by
				  default.
010.09 Legal
				Counsel
Legal counsel may appear on behalf of a
				  party.
010.10 Unauthorized
				Practice of Law
Only a person authorized to sign a pleading may appear before
				  the Commission as a party or on behalf of a party, except as may be allowed by
				  these rules or decisions of the Nebraska Supreme Court. (See, Chapter 5,
				  Section 001.04).
010.10A Nonresident
				Legal Counsel. A lawyer admitted in another jurisdiction and not disbarred or
				suspended from practice in any jurisdiction, may, on motion served on all
				parties to the appeal/petition, appear on behalf of a party in an
				appeal/petition before the Commission provided that:
010.10A1 Prior to undertaking any legal
				representation a written motion is filed with the Commission requesting an
				order granting nonresident attorney's motion to appear on behalf of a
				party;
010.10A2 A nonresident
				attorney shall, if the motion to appear is granted, take the oath required by
				Neb. Rev. Stat. §
											7-104;
				and,
010.10A3 A written showing is
				filed with the Commission stating that legal services will be provided on a
				temporary basis and are (1) undertaken in association with a lawyer who is
				admitted to practice in Nebraska and who will actively participate in the
				proceeding; (2) are in or reasonably related to a pending or potential
				proceeding before a tribunal in this or another jurisdiction, if the lawyer of
				person the lawyer is assisting is authorized by law or order to appear in such
				proceedings or reasonably expects to be so authorized; (3) are in or reasonably
				related to a pending or potential arbitration, mediation, or other alternative
				dispute resolution proceeding in Nebraska or another jurisdiction, if the
				services arise out of or are reasonably related to the lawyer's practice in a
				jurisdiction in which the lawyer is admitted to practice; (4) are not within
				(2) or (3) and arise out of or are reasonably related to the lawyer's practice
				in a jurisdiction in which the lawyer is admitted to practice. See Rule
				5.5(c) of the
				Nebraska Rules of Professional Conduct as promulgated by the Nebraska Supreme
				Court.